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NY G82930




November 8, 2000

CLA2-RR:NC:TA:N3:358 G82930

CATEGORY: CLASSIFICATION

TARIFF NO. 6104.42.0020

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

RE: Classification and country of origin determination for girls’ knit cotton dresses; 19 CFR 102.21(c)(4)

Dear Mr. Heng:

This is in reply to your letter dated October 31, 2000, requesting a classification and country of origin determination for two girls’ knit cotton dresses, which will be imported into the United States. The dresses do not have style numbers.

FACTS:

Both dresses have sleeveless polo shirt type styling and lettuce hems. They are made from 1 by 1 rib knit cotton fabric. The garments have shirt collars and three button plackets which fasten right over left. One dress is made of yarn dyed fabric. The other dress is made of solid color fabric and has an embroidered flower near the placket. For purposes of this ruling, we assume the dresses will be sized for girls’ 7 to 16.

You describe two possible manufacturing scenarios for the dresses. They are as follows:

First Production Plan
Country A
pattern marking and making piece goods are cut into shaped components making up of collar making up of the front placket and joining it to the front panel joining the shoulder seams of the front and back panels attaching of the collar to the front and back panels using self fabric piping attaching of main and care labels

Country B
making button holes for front placket and attaching buttons sewing of side seams of front and back panels sewing of sleeve using inner facing self fabric binding and topstitch hemming of bottom lettuce edge cutting threads final inspection packing

Second Production Plan

Country A
pattern marking and making

Country B

- piece goods are cut into shaped components making up of collar making up of the front placket and joining it to the front panel joining the shoulder seams of the front and back panels attaching of the collar to the front and back panels using self fabric piping attaching of main and care labels

Country A
making of button holes of front placket and attaching buttons sewing of side seams of front and back panels sewing of sleeve using inner facing self fabric binding and topstitch hemming of bottom lettuce edge cutting threads final inspection packing

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the girls’ knit cotton dresses will be 6104.42.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for, among other articles, women’s or girls’ dresses, skirts, divided skirts, trousers, knitted or crocheted, of cotton, dresses, of cotton, girls’. The rate of duty will be 11.8 percent ad valorem.

Girls’ knit cotton dresses fall within textile category designation 336. 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

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 country of origin for the dresses, is the country where the unassembled components are wholly assembled. Accordingly, as the dresses are not assembled in a single country, 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 this case, the assembly of the garment, under both proposed production plans, occurs in both countries A and B. It is the opinion of this office, that the assembly in country A, where, among other activities, the sewing of both sleeves to the main body and the sewing of the side seams to join the front and back panels occur, constitute the most important assembly processes. Accordingly, the country of origin of the girls’ dresses is country A.

HOLDING:

The country of origin of the girls’ dresses is country A. Based upon international textile trade agreements products of country A may be 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 Bruce Kirschner at 212-637-7079.

Sincerely,

Robert B. Swierupski
Director,

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