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NY H89945




April 25, 2002

CLA2-RR:NC:61:TA:359 H89945

CATEGORY: CLASSIFICATION

Ms. Ebbie
Kim Yeong Fong Co., Ltd.
(Dragon Best Garments, Ltd.)
5th Floor, No.9, Lane 62
Yen-Chi Street
Taipei, Taiwan

RE: Classification and country of origin determination for a woman’s knitted cardigan sweater; 19 CFR 102.21(c)(3)

Dear Ms. Ebbie:

This is in reply to your letter dated March 18, 2002, requesting a classification and country of origin determination for a woman’s knitted cardigan sweater which will be imported into the United States.

FACTS:

The subject merchandise consists of a woman’s knitted cardigan sweater and the component panels of which it is constructed. Your submitted sample and the component panels are returned as requested.

The sample, Style BB 2F310, is a woman’s knitted cardigan sweater that consists of 100% acrylic fibers. The knitted fabric of the sweater has nine or fewer stitches per two centimeters, measured in the direction in which the stitches are formed. The sweater features a full-front opening with six button closures, long sleeves, a rib knit bottom and a collar.The fabric on the front of the sweater is a mixture of cable knit and rib knit stitches.

The component panels of the sweater consist of the following:

Two Front Panels
-self-start rib knit bottoms
-self-finished sides
-armholes contoured to shape during the knitting process -clear and continuous line of demarcation at the neck

Back Panel
-self-start rib knit bottom
-self-finished sides
-armholes contoured to shape during the knitting process -clear but non-continuous line of demarcation at the neck

Two Sleeve Panels
-self-start ends
-self-finished sides
-contoured to shape at the joining point for the sleeves

Strip of Fabric for the Collar

Strip of Narrow Fabric for the Front Placket

For the purpose of determining the country of origin of the woman’s knitted cardigan sweater, we note that all five of its major panels (i.e., the two front panels, the back panel and the two sleeve panels) are considered to be knit to shape. Therefore, the sweater is considered a knit-to-shape garment.

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

-all of the panels are knit to shape

-the panels are assembled by linking into the finished sweater.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the woman’s knitted cardigan sweater, Style BB 2F310 will be 6110.30.3020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters---knitted or crocheted: of man-made fibers: other: other: other: other: sweaters: women’s. The rate of duty will be 32.4% ad valorem.

The sweater falls within textile category designation 646. 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

6110.30.3020 If the good is knit to shape, a change to heading 6101 through heading 6117 from any heading outside that group, provided that the knit-to-shape components are knit in a single country, territory or insular possession.

Section 102.21(e) states that, for garments which are knit to shape, the tariff shift to heading 6101 through heading 6117 must take place from any heading outside that group. However, the instant tariff shift occurs within that group, i.e., from the panels of heading 6117 to the finished sweater of heading 6110. Accordingly, as the required tariff shift does not take place, 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.

As the subject merchandise is knit to shape, and as it is knitted in a single country, i.e., in Country “A”, Section 102.21(c)(3) applies.

HOLDING:

The country of origin of the woman’s knitted cardigan sweater 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 Mike Crowley at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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