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NY F85833





May 17, 2000

CLA2-RR:NC:TA:N3:356 F85833

CATEGORY: CLASSIFICATION

Mr. Jason M. Waite
Grunfeld, Desiderio, Lebowitz & Silverman LLP 303 Peachtree Street, N.E.
Suite 2980
Atlanta, GA 30308

RE: Classification and country of origin determination for men’s knit garments; 19 CFR 102.21(c)(4)

Dear Mr. Waite:

This is in reply to your letter dated April 7, 2000 and subsequent correspondence dated April 26, 2000, on behalf of Everflow Apparel Industries Limited, requesting a classification and country of origin determination for three styles of men’s knit garments which will be imported into the United States. You have provided samples of the garments showing how they will be assembled before importation into the United States. As requested, your samples will be returned.

FACTS:

Style EVH-005 is a men’s polo style pullover constructed from 100% cotton, knit fabric that measures 7 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. The garment has a partial front opening with three button closures; a rib knit spread collar; a sweat patch at the rear neckline; short, hemmed sleeves; a patch pocket on the left chest; and a straight, hemmed bottom with side slits.

Style EVH-002 is a men’s polo style pullover constructed from 100% cotton, knit fabric that measures 7 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. The garment has a partial front opening with three button closures; a rib knit spread collar; a sweat patch at the rear neckline; short sleeves with rib knit cuffs; and a straight, hemmed bottom.

Style EVH-006 is a men’s rugby style pullover constructed from 100% cotton, jersey knit fabric that measures 9 stitches per linear centimeter counted in the horizontal direction and 12 stitches per linear centimeter counted in the vertical direction. The garment has a partial front opening with three button closures; a self-fabric spread collar; a sweat patch at the rear neckline; short, hemmed sleeves; a patch pocket on the left chest; and a straight, hemmed bottom.

THE MANUFACTURING OPERATIONS FOR STYLE EVH-005 ARE AS FOLLOWS:

CHINA:
the fabric is formed and cut into component parts (front panel, back panel, sleeves, placket sections, pocket, sweat patch, collar and collar taping) the sleeve components are hemmed the front and back panels are hemmed the pocket is formed and sewn to the front panel the labels are sewn to the sweat patch the sweat patch is sewn to the back panel at the inner neckline screen printing or embroidery is applied to the pocket and the back panel the placket is formed and sewn to the front panel the buttonholes are formed and the buttons are attached the neck taping is sewn to the collar and the collar is partially sewn to the front neckline on either side of the placket

HONDURAS:
the shoulder seams are sewn joining the front and back panels the rib knit collar and neck tape are sewn to the remainder of the front and back panels the sleeves are attached to the body of the garment the side seams are sewn joining the front and back panels the sleeve seams are sewn closed taping is sewn to the side slits

THE MANUFACTURING OPERATIONS FOR STYLE EVH-002 ARE AS FOLLOWS:

CHINA:
the fabric is formed and cut into component parts (front panel, back panel, sleeves, placket sections, sleeve cuffs, sweat patch, collar, collar taping) the labels are sewn to the sweat patch the sweat patch is sewn to the back panel at the inner neckline screen printing or embroidery is applied to the front and back panels the placket is formed and sewn to the front panel two of the three buttonholes are formed and two of the three buttons are attached the rib knit cuffs are attached to the sleeve component

HONDURAS:
the shoulder seams are sewn joining the front and back panels the rib knit collar and neck tape are sewn to the front and back panels the third buttonhole is formed and the third button is attached the sleeves are attached to the body of the garment the side seams are sewn joining the front and back panels the sleeve seams are sewn closed the rib cuff is sewn closed the front and back panels are hemmed

THE MANUFACTURING OPERATIONS FOR STYLE EVH-006 ARE AS FOLLOWS:

CHINA:
the fabric is formed and cut into component parts (front panel, back panel, sleeves, placket sections, pocket, sweat patch, collar and neckband) the labels are sewn to the sweat patch the sweat patch is sewn to the back panel at the inner neckline screen printing or embroidery is applied to the front and back panels the pocket is formed and sewn to the front panel the placket is formed and sewn to the front panel two of the three buttonholes are formed and two of the three buttons are attached the sleeve components are hemmed the collar is formed and the collar and neckband are sewn together

HONDURAS:
the shoulder seams are sewn joining the front and back panels the rib knit collar and neckband are sewn to the front and back panels the third buttonhole is formed and the third button is attached the sleeves are attached to the body of the garment the side seams are sewn joining the front and back panels the sleeve seams are sewn closed the front and back panels are hemmed

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the three garments will be 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ pullovers, knitted or crocheted: of cotton: men’s. The rate of duty will be 18.2 % ad valorem.

The garments fall within textile category designation 338. 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.

Although the garments are not knit to shape and each consists of two or more component parts, the shirts 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":

(i) 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

(ii) 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, 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 STYLES EVH-005, EVH-002 AND EVH-006, the joining of the shoulder seams, the attachment of the collar, the joining of the side seams, and the attachment of the sleeves constitute the most important assembly processes. Accordingly, under Section 102.21(c)(4), the country of origin of STYLES EVH-005, EVH-002 AND EVH-006, is Honduras.

HOLDING:

The country of origin of STYLES EVH-005, EVH-002 AND EVH-006, is Honduras. Based upon international textile trade agreements products of Honduras are not presently subject to quota or 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 CFR 177.9(b)(1). This section 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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