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NY F88213




October 26, 2000

CLA2-RR:NC:61:TA 359 F88213

CATEGORY: CLASSIFICATION

Mr. Edward Heng
Group Logistics Manager
Ghim Li Fashion Co. Pte., Ltd.
No. 7 Kampong Kayu Road
Singapore 438162

RE: Classification and country of origin determination for a woman’s knitted pullover; 19 CFR 102.21(c)(4)

Dear Mr. Heng:

This is in reply to your letter dated May 26, 2000, requesting a classification and country of origin determination for a woman’s knitted pullover which will be imported into the United States. You submitted a sample of the pullover along with samples of its component panels prior to their assembly as a pullover. All samples are retained by this office for instructional purposes.

FACTS:

The subject merchandise consists of a woman’s knitted, man-made fiber pullover, Style No. 38820. The pullover has long sleeves with capping at the ends, a hemmed bottom with a functional drawstring under the hem, two slanted pockets at the waist without closures, one arm pocket with a zipper closure (upper left arm), a stand-up collar and a partial front opening with a zipper closure starting at the neckline. There is a capping which covers the edges of the stand-up collar and the partial front opening. The back panel (body) consists of two fabric panels which are sewn together horizontally. The front panel consists of three panels: one large bottom panel which is sewn together horizontally to the two smaller panels of the top. The top panels are separated by the partial front opening. All of the panels on the pullover are napped on both of their sides, and this fabric has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed.

You also submitted two packages which contain the cut component panels for the pullover in both an assembled and partially assembled condition. The packages consists of these items:

Package A:
Piece Goods Cut into Component Panels-
back and front bottom panels
back top panel
two sleeve panels
two front top panels (left and right)
two collar panels
piece for front pocket welt
two panels pocket mesh (left and right)
panel for arm pocket mesh

Zippers, taping and drawstring pullcord

Package B:
Manufactuing Operations-
collar sewn
zipper sewn to arm pocket (at sleeve) and arm pocket sewn to left sleeve
mesh pocket bags sewn to bottom front panels
front zipper (partial) sewn to collar and two front top panels
capping sewn to collar edge and ends of front zipper opening; seams at shoulders of top front and back panel, as well as the collar seams, are sewn
back top and bottom panels sewn
front top and bottom panels sewn

The manufacturing operations for the woman’s knitted pullover are as follows:

You designate the multi-countries involved in the production process as “Country A” and “Country B”. For the purpose of this ruling we assume that such designations refer neither to Israel nor to a NAFTA country.

You propose three production plans for your merchandise. In all three plans you state that the fabric is produced in Taiwan.

Production Plan I

Country A
design and mark patterns
rear top and bottom panels sewn
front top and bottom panels sewn
capping sewn on sleeve ends
two sleeves sewn to body
side seams sewn, joining front and back panels
waistband hemmed

Country B
cut piece goods cut into component panels
collar sewn
zipper sewn to arm pocket and pocket attached to left sleeve
two pockets at waist are sewn to bottom front panel ( mesh pocket bags)
capping sewn to collar and along edge of front zipper opening
shoulder seams of top front and top rear panels, as well as the collar panels are sewn
front zipper sewn to top front panel and to collar

Production Plan II

Country A
design and mark patterns
capping sewn to sleeve ends
two sleeves sewn to body
side seams sewn joining front and back panels
waistband hemmed

Country B
piece goods are cut into component panels
collar sewn
zipper sewn to arm pocket and pocket attached to left sleeve
two waist pockets sewn to bottom front panel
capping sewn along collar edge and edge of panels with front zipper
shoulder seam sewn at top front, top rear and collar
zipper sewn to collar and two front top panels
top and bottom rear panels sewn
top and bottom front panels sewn

Production Plan III

Country A
design and mark patterns

- capping sewn at sleeve ends

- two sleeves sewn to the body

- side seams sewn joining front and back panels

- waistband hemmed

Country B
cut piece goods into component panels
collar sewn
zipper sewn to arm pocket and arm pocket attached to left sleeve
two waist pockets sewn to bottom front panel
capping sewn along collar edge and edge of panels with front zipper
shoulder seams sewn at collar and top front and top back
zipper sewn to collar and two front top panels
top and bottom rear panels sewn
top and bottom front panels sewn

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the woman’s knitted pullover, Style 38820, will be 6110.30.3055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts, waist coats (vests) and similar articles, knitted or crocheted: of man-made fibers: other, other, other, other, other: women’s or girls’ . The rate of duty will be 32.9% ad valorem.

The woman’s knitted pullover falls within textile category designation 639. 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

6110.30.3055 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

Section 102.21(e) states that the good, if it is not knit to shape, must consist of two or more component parts and be wholly assembled in a single country. Accordingly, as the good is not assembled in a single country, but rather is assembled in two countries, namely, Country A and Country B, it does not meet the tariff shift rule and therefore, 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 to shape, 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 the subject merchandise, the following operations in Production Plan I, create the essential garment and therefore, they constitute the most important assembly processes. These operations are the sewing of the collar; the sewing of the zipper to the arm pocket and the sewing of that pocket to the left sleeve; the sewing of the two waist pockets to the bottom front panel; the sewing of the capping to the collar and to the edge of the front zipper opening; the sewing of the shoulder seams at the top front and the top rear panels and the sewing of the collar to those panels; and the sewing of the front zipper to the top front panels and to the collar: all of which occur under Production Plan I in Country B. Accordingly, the country of origin of the woman’s knitted pullover is Country B, for Production Plan I.

In the case of the subject merchandise, the following operations in Production Plan II, create the essential garment and therefore, they constitute the most important assembly processes. These operations are the sewing of the collar; the sewing of the zipper to the arm pocket and the sewing of that pocket to the left sleeve; the sewing of the two waist pockets to the bottom front panel; the sewing of the capping along the collar’s edge and at the edge of the front top panels with the zipper opening; the sewing of the shoulder seams at the top front and the top rear panels and the sewing of the collar to those panels; the sewing of the front zipper to the top front panels and to the collar; the sewing of the back top and bottom panels; and the sewing of the front top and bottom panels: all of which occur under Production Plan II in Country B. Accordingly, the country of origin of the woman’s knitted pullover is Country B, for Production Plan II.

In the case of the subject merchandise, the following operations in Production Plan III, create the essential garment and therefore, they constitute the most important assembly processes. These operations are the sewing of the collar; the sewing of the zipper to the arm pocket and the sewing of that pocket to the left sleeve; the sewing of the waist pockets to the bottom front panel; the sewing of the capping along the collar edge and the front zipper placket; the sewing of the shoulder seams at the top front, top back and collar; the sewing of the front zipper to the collar and the top of both front panels; the sewing of the top back and bottom back panels; and the sewing of the top front and bottom front panels: all of which occur in country B. Accordingly, the country of origin of the woman’s knitted pullover is Country B, for Production Plan III.

HOLDING:

The country of origin of the woman’s knitted pullover, Style No. 38820 is Country B, for Production Plans I, II, and III. Based upon international textile trade agreements products of Country B maybe subject to quota 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 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 Mike Crowley at 212-637-7077.

Sincerely,

Robert B. Swierupski
Director,

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