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NY G83559




December 27, 2000

CLA2-RR:NC:61:TA 359 G83559

CATEGORY: CLASSIFICATION

Ms. Rosemary Cali
Makalot USA, Inc.
Division of Makalot Industrial Co., Ltd.
110 West 40th Street, Suite 603
New York, New York 10018

RE: Classification and country of origin determination for a woman’s knitted sleeveless pullover; 19 CFR 102.21(c)(2)

Dear Ms. Cali:

This is in reply to your letter dated October 18, 2000, and subsequent information submitted on November 27, 2000, requesting a classification and country of origin determination for a woman’s knitted sleeveless pullover which will be imported into the United States. You submitted a sample of the finished pullover, as well as the component panels from which it is made. All samples will be retained for instructional purposes.

FACTS:

The subject merchandise consists of a woman’s knitted sleeveless pullover that is made from 60% cotton and 40% polyester fabric. The pullover features a scoop neckline, capping around the neckline and armholes and a hemmed bottom. It extends from the wearer’s neck and shoulders to below her waist. The front of the neckline of the pullover has a decorative design produced by embroidery and burnout. The outer surface of the pullover measures more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The Style Number is 1101.

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

China
front and back panels are knit and cut to shape
front panel will be embroidered and burned out

El Salvador
front and back panels are sewn together at shoulder seams and side seams
capping will be sewn at neckline and armhole
hem will be folded and sewn

For your information, and following your discussion with the appropriate National Import Specialist for women’s knitted pullovers, the component panels are not considered knit to shape.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the woman’s knitted pullover will be 6110.20.2075, 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 cotton: other, other: other: women’s or girls’. The rate of duty will be 18.2% ad valorem. The rate of duty for 2001 will be 17.8% ad valorem.

The woman’s knitted sleeveless pullover falls within textile category designation 339. 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

6110.20.2075 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

The pullover, Style 1101, is completely assembled in El Salvador. Accordingly, as the required tariff shift does occur, Section 102.21(c)(2) is applicable. The country of origin is conferred in El Salvador.

HOLDING:

The country of origin of the woman’s knitted pullover is El Salvador. Based upon international textile trade agreements products of El Salvador are subject to quota.

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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