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NY G89567




May 3, 2001

CLA2-61-RR:NC:N3 359 G89567

CATEGORY: CLASSIFICATION

Mr. Arthur K. Purcell
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue
New York, NY 10176

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

Dear Mr. Purcell:

This is in reply to your letter dated April 13, 2001, which you submitted on behalf of your client, Polytex (Maldives) Pvt. Ltd., Haadhaalu Atoll, Hanimaadhoo, the Maldives, requesting a classification and country of origin determination for a woman’s knitted dress which will be imported into the United States. Your sample garment and its sample component panels are returned as requested.

FACTS:

The subject merchandise consists of a woman’s knitted pullover-style dress which extends from the wearer’s neck and shoulders to below her mid-thighs. The fiber content of the dress is 100% cotton. It features a neckband collar, a short partial front placket with two button closures, short sleeves with a rib-knit fabric strip at their ends and a hemmed bottom. There is also an embroidered logo at the left chest.

You also submitted component panels of the pullover. These consist of the following parts:
the back panel
the front panel with the placket attached
the sleeves with the rib-knit fabric strips attached
the neckband collar
a small, triangular-shaped fabric to which the marking labels are attached

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

In Sri Lanka (Country A)
cut component fabric panels
embroider logo
form placket and sew it to the front panel
attach rib-knit fabric strips to sleeves
form neckband collar

In the Maldives (Country B)
sew front and back panels at the shoulders
sew sleeves to front and back panels
sew side seams of front and back panels
sew neckband collar to dress

In Sri Lanka (Country A)
sew buttons and buttonholes
wash and finish dress

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the woman’s knitted dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for woman’s . . . dresses . . . knitted or crocheted: of cotton: women’s. The rate of duty will be 11.7% ad valorem.

The woman’s knitted dress falls 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

6104.42.0010 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 not considered knit to shape and if consisting of two or more component parts, must change to an assembled good of heading 6101 through 6117, from unassembled component panels and that the change must result from an assembly process which occurs in a single country. Accordingly, as the woman’s knit dress, does not qualify for the tariff shift rule since its assembly process takes place in more than one 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 the case of the subject merchandise, the following operations create the essential garment and therefore, they constitute the most important assembly processes. These operations are the sewing of the front and back panels at the shoulders, the attaching of the sleeves to the panels, the sewing of the front and back side seams and the sewing of the neckband collar to the dress, all of which take place in the Maldives (Country B). Accordingly, the country of origin of the woman’s knitted dress is the Maldives ( Country B).

HOLDING:

The country of origin of the woman’s knitted dress is the Maldives. Based upon international textile trade agreements products of the Maldives are subject to 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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