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NY I89297




December 20, 2002

CLA2-RR:NC:TA:N3:358 I89297

CATEGORY: CLASSIFICATION

TARIFF NO. 6109.10.0070

Mr. Bernard Seah
Country General Manager
Ghim Li Group of Companies
No. 41 Changi South Avenue
2 Singapore 486153

RE: Classification and country of origin for a tank top for girls’ wear; 19 CFR 102.21(c)(4)

Dear Mr.Seah:

This is in reply to your letter dated December 11, 2002, requesting a classification and country of origin determination for a knitted garment for girls’ wear, similar to a tank top, which will be imported into the United States. The style numbers are AS 42-2 in toddlers’ sizes 2-4, AS 42-4 in sizes 4-6X, and 78236 in sizes 7-16.

FACTS:

The submitted sample, which is manufactured from finely rib-knitted fabric of 100% cotton, is a sleeveless, scoop-necked pullover, the shirred shoulders of which measure approximately two and one-half inches wide.

The article will be manufactured in unnamed countries A and B. Three prospective production plans are contemplated.

Production Plan One ( for styles AS 42-2, AS42-4,78236)

Country A

Pattern making and marking
Cutting of piece goods into component shapes Printing on the front panel
Elastic gathering on the front below the edges of the shoulders Joining of front and back panels at the right shoulder Sewing of main and care labels into the back of neckline Sewing of piping around the neckline

Country B

Joining of front and back panels at the left shoulder Sewing of piping around the edges of the armholes Seaming the sides
Hemming the lower edge
- Final inspection
- Packing for export

Production Plan Two (for styles AS 42-2, AS 42-4, 78236)

Country A

Pattern making and marking
Cutting of piece goods into component shapes Printing onto front panel
Elastic gathering on the front below the edges of the shoulders Seaming the right shoulder
Seaming the left shoulder with the exception of one inch at the neck edge Sewing of piping around the edges of the armholes

Country B

Sewing of main and care labels into the back of the neckline Sewing of piping around the edge of the neckline Sewing of the shoulder seams
Sewing of the left and right side seams
Hemming of the lower edge of the garment
Final inspection
Packing for export

Production Plan 3 (for styles AS 42-2, AS 42-4, 78236)

Country A

- Pattern making and marking
Cutting of piece goods into component shapes Printing onto front panel
Elastic gathering on the front below the shoulder seams Seaming the right shoulder

Country B

Sewing main and care labels into the back of the neckline Sewing of piping around the edges of the neckline Seaming of the left shoulder
Sewing of piping around the edges of the armholes Seaming of the sides of the garment
Hemming of the lower edge of the garment
Final inspection
Packing for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the girls’ wear garment, style numbers AS 42-2, AS 42-4 and 78236, will be 6109.10.0070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for T-shirts, tank tops and similar garments, knitted, of cotton, girls’, other, other. The rate of duty is 17.4 percent ad valorem and will be 17 percent ad valorem in 2003.

Girls’ wear garments which are similar to tank tops fall 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

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 girl’s garment is the country where the unassembled components are wholly assembled. Accordingly, as the jacket is not assembled in a single 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 this case, the assembly of the garment, under the proposed production plans, occurs in countries A and B.

For Production Plans One, Two, or Three it is the opinion of this office that the assembly in country B, where among other activities the sewing of one shoulder seam and the sewing of both of the side seams occur, constitutes the most important of the assembly processes. Accordingly, for Production Plans One, Two, or Three, the country of origin of styles AS 42-2, AS 42-4, and 78236 is country B.

HOLDING:

The country of origin of the girls’ wear garment which is similar to a tank top, styles AS 42-2, AS 42-4 and 78236 for Production Plans One, Two, or Three is country B. Based upon international textile trade agreements products of country B 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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