United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 HQ Rulings > HQ 964710 - HQ 964843 > HQ 964794

Previous Ruling Next Ruling
HQ 964794




December 28, 2001

CLA2 RR:CR:TE 964794 SS

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: Modification of NY G82930; Classification and country of origin determination for two girls’ knit cotton dresses; 19 CFR 102.21(c)(4)

Dear Mr. Heng:

On November 8, 2000, the New York Office of the Customs Service issued New York Ruling Letter (NY) G82930 to you regarding the classification and country of origin determination for two girls’ knit cotton dresses. This letter is to inform you that upon review of NY G82930, it has been determined that the ruling should be modified to the extent that it addresses the country of origin determination. This ruling does not modify or revoke the classification of the dresses. This letter sets forth the correct country of origin determination.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI, (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published on November 28, 2001, in the Customs Bulletin, Volume 35, Number 48, proposing to modify NY G82930 and to revoke the treatment pertaining to the country of origin of certain girls’ knitted dresses. No comments were received in response to this notice.

FACTS:

The dresses were described in NY G82930 as follows:

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.

The dresses were properly classified under subheading 6104.42.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for, among other things, girls’ knitted dresses of cotton.

Two possible manufacturing scenarios for the dresses were set forth as follows:

First Production Plan

Country A pattern marking and making piece goods are cut into component shapes - 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 the collar to the front and back panels using self fabric piping attaching main care labels

Country B
making of button holes for front placket and attaching buttons sewing side seams of front and back panels sewing of sleeve using inner facing self fabric binding and topstitch (it is assumed that the operation refers to the seaming of the armhole openings since the dresses are described as “sleeveless”) 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 component shapes - 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 the collar to the front and back panels using self fabric piping attaching main care labels

Country A
making of button holes for front placket and attaching buttons sewing side seams of front and back panels sewing of sleeve using inner facing self fabric binding and topstitch (it is assumed that the operation refers to the seaming of the armhole openings since the dresses are described as “sleeveless”) hemming of bottom lettuce edge cutting threads final inspection packing

ISSUE:

What is the country of origin of the subject merchandise?

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 "[t]he 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 "[w]here 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 "[t]he 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 (1) 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. Since the dresses are not assembled in a single country, Section 102.21(c)(2) is inapplicable.

Section 102.21(c)(3) states that, "[w]here 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, "[w]here 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 NY G82930, Customs stated that the sewing of both sleeves to the main body and sewing of the side seams to join the front and back panels constituted the most important assembly processes. However, since there are no sleeves to be sewn to the main body on a “sleeveless” dress, Customs decided to revisit the matter. Although no rulings on identical merchandise were identified, Customs finds that the sewing of side seams and attachment of sleeves do not generally constitute the most important assembly processes for a girls’ knit polo-style shirt. See HQ 958930, dated May 28, 1996. In HQ 958930, the most important assembly operations consisted of attaching the front and back panels by sewing the shoulder seam, forming and attaching the placket to the front panel, forming and attaching the collar and attaching rib cuffs to the sleeves. Applying this rationale, it is Customs belief that the joining of the front and back panels by sewing the shoulder seams, forming and attaching the collar and forming and attaching the placket constitute the most important assembly process for the subject dresses. Accordingly, the country of origin under the first production plan is country A and the country of origin under the second production plan is country B. This holding is also consistent with HQ 960059, dated February 24, 1997 and NY F84192, dated April 7, 2000.

HOLDING:

NY G82930 is hereby modified.

The country of origin of the girls’ dresses in the first production plan is country A. The country of origin of the girls’ dresses in the second production plan is country B.

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 is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated in the 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.

In accordance with 19 U.S.C. §1625(c), this ruling will become effective sixty (60) days after its publication in the Customs Bulletin.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: