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NY F85713




June 23, 2000

CLA2-RR:NC:TA:N3:356 F85713

CATEGORY: CLASSIFICATION

Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: Classification and country of origin determination for knit garments; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21 (c)(4); most important assembly

Dear Mr. Travis:

This is in reply to your letter dated March 27, 2000, on behalf of your client, PAM Pacific Inc., requesting a classification and country of origin determination for five samples of knit garments which will be imported into the United States. You state that the garments will be produced in China and Palau. As the actual countries of production may change, however, you ask that they simply be referred to as Country “A” and Country “B”. You state that Israel is not involved and we will assume that, if the countries of production change, neither Country “A” nor Country “B” would be a NAFTA party.

Samples of the garment parts prior to assembly and at various stages during assembly, and samples of the five finished garments, were submitted with your inquiry. As requested, your samples will be returned.

FACTS:

Style S-001 is a men’s pullover garment constructed from 100 percent cotton, pique knit fabric that measures 9 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The garment has a rib knit spread collar; a partial front opening with three button closures; a half-moon at the rear neckline; short sleeves with rib knit cuffs; and a hemmed bottom with side vents.

The manufacturing operations for Style S-001 are as follows:

COUNTRY A:

- The fabric is cut into component parts (front panel, back panel, sleeves, half-moon, and placket sections) The rib knit cuffs are sewn to the sleeve components The placket sections are assembled and the placket is sewn to the front panel The brand labels are attached to the half-moon The half-moon is attached to the inside rear panel The front and back panels are hemmed

COUNTRY B:

The front and back panels are joined at the shoulders The collar is attached to the body of the garment The sleeves are attached
The side seams are sewn joining the front and back panels The sleeve seams are sewn closed
The buttonholes are made and the buttons are attached to the placket Twill tape is attached to the side vents and the vents are finished The garment is dyed, pressed, folded, polybagged and packed into cartons

Style S-002 is a unisex pullover constructed from 100 percent cotton, pique knit fabric that measures 18 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom with side vents.

The manufacturing operations for Style S-002 are as follows:

COUNTRY A:

- The fabric is cut into component parts (front panel, back panel, sleeves, neckband) The brand labels are attached to the inner neck area of the back panel and the lower right side of the front panel The front and back panels are hemmed

COUNTRY B:

The front and back panels are sewn together at the shoulders The neckband is attached to the body of the garment The sleeves are attached
The side seams are sewn joining the front and back panels The sleeve seams are sewn closed
The sleeves are hemmed
Twill tape is attached to the side vents and the vents are finished The garment is trimmed, inspected, folded, and packed into cartons

Style S-004 is a men’s Henley style shirt constructed from 100 percent cotton, waffle knit fabric that measures 12 stitches per linear centimeter counted in the horizontal direction and 16 stitches per linear centimeter counted in the vertical direction. The garment has a rib knit neckband; a partial front opening with four button closures; a half-moon at the rear neckline; long sleeves with rib knit cuffs; and a straight, hemmed bottom.

The manufacturing operations for Style S-004 are as follows:

COUNTRY A:

- The fabric is cut into component parts (front panel, back panel, sleeves, half-moon, neckband, cuffs, and placket sections) The placket sections are assembled and the placket is sewn to the front panel The buttonholes are made and the buttons are attached to the placket The brand label is attached to the half-moon The side seam label is attached to lower right side of the front panel The half-moon is attached to the inside rear panel The neckband is partially attached to the front panel at each side of the placket The rib knit cuffs are formed

COUNTRY B:

The front and back panels are sewn together at the shoulders The remainder of the neckband is attached to the body of the garment Twill tape is sewn over the neckband seam The placket is top stitched
The sleeves are attached
The side seams are sewn joining the front and back panels The sleeve seams are sewn closed
The rib knit cuffs are attached to the sleeves The front and back panels are hemmed
The garment is trimmed, inspected, folded, and packed into cartons

Style S-005 is a unisex pullover constructed from 100 percent cotton, finely knit fabric that is napped on the inside surface. The garment has a self-fabric hood with a drawstring; overlaid fabric strips on the hood; long sleeves with rib knit cuffs; a kangaroo pocket on the front panel; and a hemmed bottom with side slits.

The manufacturing operations for Style S-005 are as follows:

COUNTRY A:

The fabric is cut into component parts (front panel, back panel, sleeves, hood components, cuffs, pocket) A logo is embroidered on the front panel
The edges of the pocket component are finished with overlock stitching The hood components are joined
The overlaid strips are attached to the hood component The drawstring holes are formed
The kangaroo pocket is attached to the front panel The front and back panels are hemmed
The brand label is attached to the inner neck area of the back panel

COUNTRY B:

The front and back panels are sewn together at the shoulders The hood is hemmed and attached to the body of the garment The side vents are formed and the side seams are partially closed The sleeves are attached
The side seams are sewn closed
The sleeve seams are sewn closed
The rib cuffs are formed and attached to the sleeves The garment is dyed, pressed, folded, polybagged, and packed into cartons

Style S-006 is a men’s pullover constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. The garment has a stand-up collar; a partial front opening with a zipper closure; a half-moon at the rear neckline; a zippered pocket on the left chest; side seam pockets; long sleeves with elasticized capping; and a straight bottom with a drawcord.

The manufacturing operations for Style S-006 are as follows:

COUNTRY A:

The fabric is cut into component parts (front panel components, back panel, sleeves, half-moon, collar, pocket components, and placket components) The brand label is sewn to the half-moon
The half-moon is sewn to the back panel at the neckline The side seam pockets are formed and attached to the front panel

COUNTRY B:

The chest pocket is formed and the pocket zipper is attached to the left front yoke The left and right front yokes are joined to the back panel at the shoulders The front zipper is set into the front panel The collar is attached
The placket and collar are top stitched
The lower front panel is joined to the front yoke The sleeves are attached
The side seams are partially sewn closed at the side pockets The remainder of the side seams are joined and the sleeve seams are sewn closed The elasticized capping is attached to the sleeves The front and back panels are hemmed and the drawcord is inserted The garment is inspected, folded, and packed into cartons

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for Style S-001 will be 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ sweaters, pullovers, . and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The rate of duty will be 18.2 percent ad valorem.

The applicable subheading for Styles S-002 and S-005 will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ sweaters, pullovers, . and similar articles, knitted or crocheted: of cotton: other: other: other: women’s or girls’. The rate of duty will be 18.2 percent ad valorem.

The applicable subheading for Style S-004 will be 6105.10.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The rate of duty will be 20.2 percent ad valorem.

The applicable subheading for Style S-006 will be 6110.30.3050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ sweaters, pullovers, . and similar articles, knitted or crocheted: of man-made fibers: other: other: other: men’s or boys’. The rate of duty will be 32.9 percent ad valorem.

Styles S-001 and S-004 fall within textile category designation 338. Style S-002 and S-005 fall within textile category designation 339. Style S-006 falls within textile category designation 638. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 of the foreign materials 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) in pertinent part 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":

HTSUS Tariff shift and/or other requirements

6101-6117 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.

Paragraph (b) (6) defines “wholly assembled” as:

The term “wholly assembled” when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets) will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession.

Style S-002 is not knit to shape and consists of two or more parts. As the attachments of the brand label and side seam label in Country A is considered a minor attachment and/or minor embellishment, and as all the other assembly operations occur in Country “B”, Style S-002 is considered “wholly assembled” in a single country, that is, Country “B”. As per the terms of the tariff shift requirement, country of origin is conferred in Country “B”.

Although Styles S-001, S-004, S-005 and S-006 are not knit to shape and each consists of two or more component parts, they are not wholly assembled in a single country, territory or insular possession. Accordingly, as the terms of the tariff shift are not met, Section 102.21 (c)(2) is inapplicable.

Section 102.21 (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.

Since Styles S-001, S-004, S-005 and S-006 are neither knit, nor wholly assembled in a single country, Section 102.21 (c) (3) is inapplicable.

Section 102.21 (c) (4) states, “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 Style S-001, the joining of the front and back panels at the shoulders, the attachment of the collar, the attachment of the sleeves, and the joining of the side seams constitute the most important assembly processes.

In the case of Style S-004, the joining of the front and back panels at the shoulders, the attachment of the neckband, the attachment of the sleeves, the joining of the side seams, and the attachment of the rib knit cuffs to the sleeves constitute the most important assembly processes.

In the case of Style S-005, the joining of the front and back panels at the shoulders, the attachment of the hood, the attachment of the sleeves, the joining of the side seams, and the attachment of the rib knit cuffs to the sleeves constitute the most important assembly processes.

In the case of Style S-006, the attachment of the chest pocket, the joining of the shoulders, the attachment of the neckline zipper to the front of the garment, the attachment of the collar, the joining of the front panel sections, the attachment of the sleeves, the joining of the side seams, and the attachment of the sleeve capping constitute the most important assembly processes.

Accordingly, under Section 102.21 (c)(4), the country of origin of Styles S-001, S-004, S-005 and S-006 is Country “B”.

HOLDING:

The country of origin of Styles S-001, S-002, S-004, S-005 and S-006 is Country “B”. Based upon international textile trade agreements, products of Country “B” may be subject to visa requirements and quota restraints.

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 CFR 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 CFR 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 CFR 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 Mary Ryan at 212-637-7081.

Sincerely,

Robert B. Swierupski
Director,

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