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NY I80023





April 29, 2002

CLA2-RR:NC:61:TA:359: I80023

CATEGORY: CLASSIFICATION

Ms. Rhoda Salus
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, Florida 33126-2022

RE: Classification and country of origin determination for four styles of women’s knitted wearing apparel; 19 CFR 102.21(c)(3)

Dear Ms. Salus:

This is in reply to your letter dated March 27,2002, which you submitted on behalf of your client, Lee Yin Knitting Factory Pte., Ltd., Singapore, and in which you request a classification and country of origin determination for four styles of women’s knitted wearing apparel which will be imported into the United States.

FACTS: The subject merchandise consists of four samples of women’s knitted wearing apparel, as well as the component panels from which the styles are constructed. All of the samples and their components are returned to you as requested.

Style Acrylic-01 is a woman’s knitted pullover sweater which has a v-shaped neckline and long sleeves. The bottom and the sleeve ends have a tubular finish. The neckline is capped. Style Acrylic-02 is a woman’s knitted sleeveless pullover sweater. The neckline and armhole openings are capped. The bottom has a tubular finish. The fabric of each of these sweaters has nine or fewer stitches per two centimeters, measured in the direction in which the stitches are formed. Each sweater consists of 100% acrylic fibers.

Style Acrylic-03 is a woman’s knitted pullover which has a v-shaped neckline and long sleeves. The neckline is capped. The sleeves and the bottom have a tubular finish. Style Acrylic-04 is a woman’s knitted sleeveless pullover. The neckline and armholes are capped. The bottom has a tubular finish. The fabric of each of these pullovers has more than nine stitches per two centimeters, measured in the direction in which the stitches are formed. Each pullover consists of 100% acrylic fibers.

The component panels of the sweater, Style Acrylic-01, consist of the following:

Front Panel
-self-start tubular bottom
-self-finished sides
-contoured to shape at the armholes during the knitting process -clear and continuous line of demarcation at the neckline

Back Panel
-self-start tubular bottom
-self-finished sides
-contoured to shape at the armholes during the knitting process -clear but not continuous line of demarcation at the neckline

Two Sleeve Panels
-self-start tubular ends
-self-finished sides
-contoured to shape at the point of joining to the body of the garment

Narrow Strip of Fabric for Capping.

The component panels of the sleeveless sweater, Style Acrylic-02, consist of the following:

Front Panel
-self-start tubular bottom
-self-finished sides
-armholes contoured to shape during the knitting process -clear and continuous line of demarcation at the neckline

Back Panel
-self-start bottom
-self-finished sides
-armholes contoured to shape during the knitting process -clear but not continuous line of demarcation at the neckline

Two Narrow Strips of Fabric for the Capping.

The component panels of the pullover, Style Acrylic-03, are:

Front Panel
-self-start tubular bottom
-self-finished sides
-armholes contoured to shape during the knitting process -clear and continuous line of demarcation at the neckline

Back Panel
-self-start tubular bottom
-self-finished sides
-armholes contoured to shape during the knitting process -clear but not continuous line of demarcation at the neckline

Two Sleeve Panels
-self-start tubular ends
-self-finished sides
-contoured to shape at the point of joining to the body

Narrow Strip of Fabric for Capping

The component panels of the sleeveless pullover, Style Acrylic-04 are:

Front Panel
-self-start tubular bottom
-self-finished sides
-armholes contoured to shape during the knitting process -clear and continuous line of demarcation at the neckline

Back Panel
-self-start tubular bottom
-self-finished sides
-armholes contoured to shape during the knitting process -clear but not continuous line of demarcation at the neckline

Narrow Strip of Fabric for the Capping.

For the purpose of determining the country of origin of the two sweaters and the two pullovers, we note that all of the major panels of each garment under consideration qualifies as a knit-to-shape panel. Therefore, each sweater and each pullover is considered a knit-to-shape garment.

The manufacturing operations for the four styles which you submitted are as follows:

In Singapore (Country “A”)
-all the major panels are knit to shape

In China or Indonesia (Country “B”)
-the panels are assembled into the finished garment.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the women’s knitted sweaters, Styles Acrylic-01 and Acrylic-02, will be 6110.30.3020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s 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 applicable subheading for the women’s knitted pullovers, Styles Acrylic-03 and Acrylic-04, will be 6110.30.3055, HTSUSA, which provides for sweaters, pullovers---knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The rate of duty will be 32.4% ad valorem.

The sweaters fall within textile category designation 646. The pullovers fall within textile category designation 639. 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

6110.30.30 If the good is knit to shape, a change to heading 6101 through 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 garment 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, viz., In Singapore (Country “A”), Section 102.21(c)(3) applies.

HOLDING:

The country of origin of the four styles submitted is Singapore (Country “A”). Based upon international textile trade agreements products of Singapore (Country “A”) are 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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