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NY F84862




May 8, 2000

CLA261:RR:NC:TA:361 F84862

CATEGORY: CLASSIFICATION

Mr. Arthur K. Purcell
Sandler, Travis & Rosenberg, P.A.
Attorneys at Law
551 Fifth Avenue
New York, New York 10176

RE: Classification and Country of Origin determination for a woman's sleeveless pullover and tank top; 19 CFR 102.21(c)(4); most important assembly or manufacturing process; 19 CFR 102.21(c)(5); last important assembly or manufacturing process.

Dear Mr. Purcell:

This is in reply to your letter of March 27, 2000, submitted on behalf of DNP Garments Lanka (Pvt) Ltd of Sri Lanka concerning the classification and country of origin determination for two women’s garments – a tank top and a vest. The garments will be returned as you requested.

FACTS:

Style 300071 is a woman’s sleeveless pullover constructed from 95% cotton, 5% elastane knit fabric. The pullover has a rounded neckline with a four inch deep V at the center; a capped neckline and armholes; and a hemmed bottom. The fabric of the pullover contains more than 9 stitches per two centimeters in the horizontal direction.

Style 300081 is a woman’s tank top constructed from 95% cotton, 5% elastane knit fabric. The tank top has a modified U-shaped neckline in front and back; ¼ inch shoulder straps created as an extension of the capping around the armholes; and a hemmed bottom.

You have noted that the manufacturing options will take place in more than one country, and that these countries do not include Israel or a NAFTA country; and that the fabric will be sourced in Malaysia or Hong Kong. You have described the manufacturing operations for the garments, including several options, as follows:

Style 300071 – Option I

Country A
Cut the fabric into garment components;
Attach label to the inner back patch;
Attach twill tape to back panel;
Attach inner back patch to back panel;
Join shoulder seams

Country B
Cap V neck front;
Cap balance of neckline;
Cap armholes;
Tack front of V neck opening;
Join side seams;
Tack bottom of armhole;
Hem;
Finishing processes – trimming, checking, ironing and packing

Option II

Country A
Cut the fabric into garment components;
Attach label to the inner back patch;
Attach twill tape to back panel;
Attach inner back patch to back panel;
Cap V neck front on front panel;
Join shoulder seams

Country B
Tack front of V neck opening;
Cap balance of neckline;
Cap armholes;
Join side seams;
Tack bottom of armhole;
Hem;
Finishing processes – trimming, checking, ironing and packing

Option III

Country A
Cut the fabric into garment components;
Attach label to the inner back patch;
Attach twill tape to back panel;
Attach inner back patch to back panel;
Join shoulder seams;
Cap V neck front on front panel;
Cap balance of neckline

Country B
Cap armholes;
Tack front of V neck opening;
Join side seams;
Tack bottom of armhole;
Hem;
Finishing processes – trimming, checking, ironing and packing

Style 300081 – One manufacturing plan

Country A
Cut the fabric into garment components;
Cap front and back panel necklines;
Cap front and back armholes, and continue capping to form two straps;

Country B
Join side seams;
Tack bottom of armhole;
Attach label;
Hem;
Finishing processes – trimming, checking, ironing and packing

ISSUE:

What are the classification and country of origin of the submitted styles of trousers?

CLASSIFICATION:

The applicable subheading for style 300071 will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for pulloversand similar articles, knitted or crocheted: of cotton: other: women’s or girls’. The rate of duty will be 18.2 percent ad valorem.

The applicable subheading for style 300081 will be 6109.10.0060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tank topsknitted or crocheted: of cotton: women’s. The rate of duty will be 18.3 percent ad valorem.

Both styles fall within textile category designation 339.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

COUNTRY OF ORIGIN  LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each foreign material incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section.”

Paragraph (e) states that “The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section”:

6101–6117

(1) If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

(2) If the good is not knit to shape and does not consist of two or more component parts, a change to heading 6101 through 6117 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5806, 5809 through 5811, 5903, 5906 through 5907, and 6001 through 6002, and subheading 6307.90, and provided that the change is the result of a fabric-making process.

(3) If the good is knit to shape, a change to heading 6101 through 6117 from any heading outside that group, provided that the knit-to-shape components are knit in a single country, territory, or insular possession.

The subject merchandise is classified as a woman’s pullover and a woman’s tank top, in headings 6110 and 6109 respectively. The subject merchandise consists of two or more components, and are not knit to shape. As the garments are not wholly assembled in a single country, the terms of the tariff shift are not met.

Paragraph (c)(3) states that, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section:” If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.

As the subject merchandise is neither knit to shape nor wholly assembled in a single country, paragraph (c)(3) is inapplicable.

Paragraph (c)(4) states that, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c) (1), (2) or (3) of this section, the country of origin of the good is the single country, territory, or insular possession in which the most important assembly or manufacturing process occurred.” In the case of the subject merchandise, neither country meets the requirement of the “most important assembly or manufacturing process.”

Paragraph (c)(5) states that “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory, or insular possession in which an important assembly or manufacturing process occurred.” It is the opinion of this office that, for sleeveless pullover, under all three options, and for the tank top, the country of origin is country B, the last country in which an important assembly occurred (i.e., where the side seams are sewn).

HOLDING:

The country of origin of both garments, under all options is Country B. Based upon international textile trade agreements certain countries are subject to quota restraints and the requirement of a visa.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 C.F.R. 177.9(b)(1). This sections states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 C.F.R. 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 C.F.R. 177.2.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 2126377029.

Sincerely,

Robert B. Swierupski
Director,

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