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NY F86446




June 27, 2000

CLA2-RR:NC:TA:N3:356 F86446

CATEGORY: CLASSIFICATION

Ms. Estina Ang
Ghim Li Fashion Co. Pte. Ltd.
No. 7 Kampong Kayu Road
Singapore 438162
Republic of Singapore

RE: Classification and country of origin determination for a knit vest; 19 CFR 102.21 (c)(4); most important assembly

Dear Ms. Ang:

This is in reply to your letter dated April 12, 2000, requesting a classification and country of origin determination for a knit vest which will be imported into the United States. You state that three different production plans are being considered. In all three scenarios, the fabric is produced in Taiwan and the remainder of the production operations will be done in two different countries, designated as Country A and Country B. Although not stated in your letter, we assume that Countries A and B denote, respectively, two different foreign countries, territories or insular possessions, and such countries will not include Israel or a signatory of the North American Free Trade Agreement. A sample of the vest was submitted with your inquiry. As requested, your sample will be returned.

FACTS:

The garment is a knit vest constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. The fabric measures more than 9 stitches per two centimeters counted in the horizontal direction. The vest has a full front, zippered opening; a self-fabric stand up collar; a front yoke; oversized armholes; a zippered inset pocket on the left chest; side seam pockets; and a straight bottom. Contrast color binding finishes the placket, collar, armholes and bottom.

The manufacturing operations for Scenario #1 are as follows:

COUNTRY A:

- The fabric is marked and cut into component parts The front yoke is joined to the lower portion of the front panel The chest pocket is formed and the pocket zipper is attached The front and back panels are joined at the shoulders The side seam pockets are formed
The collar sections are joined to form the collar component

COUNTRY B:

The armhole binding is attached
The collar is attached to the body of the garment The binding is attached to the front opening The placket zipper is attached
The side seams are sewn joining the front and back panels The binding is attached to the bottom of the garment

COUNTRY A:
The brand label and care label are attached The garment is finished, inspected, and packed into cartons

The manufacturing operations for Scenario #2 are as follows:

COUNTRY A:

- The fabric is marked and cut into component parts The front yoke is joined to the lower portion of the front panel The chest pocket is formed and the pocket zipper is attached The front and back panels are joined at the shoulders The side seam pockets are formed
The collar sections are joined to form the collar component

COUNTRY B:

The armhole binding is attached
The collar is attached to the body of the garment The binding is attached to the front opening The placket zipper is attached
The side seams are sewn joining the front and back panels The binding is attached to the bottom of the garment The brand label and care label are attached The garment is finished, inspected, and packed into cartons

The manufacturing operations for Scenario #3 are as follows:

COUNTRY A:

The fabric is marked and cut into component parts The front yoke is joined to the lower portion of the front panel The chest pocket is formed and the pocket zipper is attached

COUNTRY B:

The front and back panels are joined at the shoulders The side seam pockets are formed
The collar sections are joined to form the collar component The armhole binding is attached
The collar is attached to the body of the garment The binding is attached to the front opening The placket zipper is attached
The side seams are sewn joining the front and back panels The binding is attached to the bottom of the garment

COUNTRY A:
The brand label and care label are attached The garment is finished, inspected, and packed into cartons

ISSUE:

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

CLASSIFICATION:

You have not stated the gender of the intended wearer of the garment. For classification purposes, we will assume that the garment is made to male specifications. Consequently, the applicable subheading for the vest is in 6110.30.3030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ vests, other than sweater vests, knitted or crocheted: of man-made fibers. The rate of duty will be 32.9 percent ad valorem.

The vest falls within textile category designation 659. 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 vest is not knit to shape and consists of two or more component parts, it is 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 the vest 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 Scenarios #1 and #2, the joining of the front yoke to the lower portion of the front panel, the forming of the chest pocket and the attachment of the pocket zipper, the joining of the front and back panels at the shoulders, the joining of the collar components, and the forming of the side seam pockets constitute the most important assembly processes.

In the case of Scenario #3, the joining of the front and back panels at the shoulders, the forming of the side seam pockets, the joining of the collar components, the attachment of the collar, the attachment of the placket zipper, the joining of the side seams, and the attachment of the binding to the collar, placket, armholes and bottom of the garment constitute the most important assembly processes.

Accordingly, under Section 102.21 (c)(4), the country of origin of the vest in Scenarios #1 and #2 is Country “A” and the country of origin of the vest in Scenario #3 is Country “B”.

HOLDING:

The country of origin of the vest in Scenarios #1 and #2 is Country “A”. The country of origin of the vest in Scenario #3 is Country “B”. Based upon international textile trade agreements, products of Country “A” and 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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