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 > 2003 NY Rulings > NY I89866 - NY I89911 > NY I89910

Previous Ruling Next Ruling
NY I89910




February 26, 2003

CLA-2-RR:NC:TA:N3:356 I89910

CATEGORY: CLASSIFICATION

Mr. Bernard Seah
Corporate Manager
Ghim Li Global Pte. Ltd.
No. 41 Changi South Avenue 2
Singapore 486153

RE: Classification and country of origin determination for a men’s knit shirt; 19 CFR 102.21 (c)(2); tariff shift; 19 CFR 102.21 (c)(4); most important assembly

Dear Mr. Seah:

This is in reply to your letter dated January 20, 2003, requesting a classification and country of origin determination for a men’s knit shirt which will be imported into the United States. You state that six different production plans are being considered. In each production plan, the assembly operations occur in two or three different countries, designated as Country “A”, Country “B” and Country “C”. Although not stated in your letter, we assume that Countries “A”, “B” and “C” denote different foreign countries, territories or insular possessions, and such countries will not include Israel or a signatory of the North American Free Trade Agreement. A sample of the shirt was submitted with your inquiry. As requested, your sample will be returned.

FACTS:

Style 6471 is a men’s shirt constructed from 82 percent cotton, 18 percent polyester, terry knit fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 15 stitches per linear centimeter counted in the vertical direction. The garment has a partial front opening with a three button placket; a self-fabric spread collar; a screen print design on the center chest; short, hemmed sleeves; and a straight, hemmed bottom with side slits.

The manufacturing operations for Production Plan #1 are as follows:

COUNTRY A:
The pattern is made and marked
The fabric is cut into component parts (front and back panels, sleeves, collar sections, placket sections) The front panel is screen printed

COUNTRY B:
The collar is constructed
The front and back panels are hemmed
The side slits are formed
The front and back panels are joined at the shoulder seams

COUNTRY A:
The collar is attached to the front and back panels The main and care labels are sewn to the rear neckline The placket is formed and attached to the front panel The sleeves are attached to the front and back panels at the armholes The side seams are sewn joining the front and back panels The sleeves are hemmed
The buttonholes are made on the front placket The buttons are attached to the front placket The garment is washed, inspected and packed for export

The manufacturing operations for Production Plan #2 are as follows:

COUNTRY A:
The pattern is made and marked
The fabric is cut into component parts (front and back panels, sleeves, collar sections, placket sections) The front panel is screen printed

COUNTRY B:
The collar is constructed
The front and back panels are hemmed
The side slits are formed
The front and back panels are joined at the shoulder seams

COUNTRY C:
The collar is attached to the front and back panels The main and care labels are sewn to the rear neckline The placket is formed and attached to the front panel The sleeves are attached to the front and back panels at the armholes The side seams are sewn joining the front and back panels The sleeves are hemmed
The buttonholes are made on the front placket The buttons are attached to the front placket The garment is washed, inspected and packed for export

The manufacturing operations for Production Plan #3 are as follows:

COUNTRY A:
The pattern is made and marked
The fabric is cut into component parts (front and back panels, sleeves, collar sections, placket sections) The front panel is screen printed
The collar is constructed
The front and back panels are hemmed
The side slits are formed
The front and back panels are joined at the shoulder seams

COUNTRY B:
The collar is attached to the front and back panels The main and care labels are sewn to the rear neckline The placket is formed and attached to the front panel The sleeves are attached to the front and back panels at the armholes The side seams are sewn joining the front and back panels The sleeves are hemmed
The buttonholes are made on the front placket The buttons are attached to the front placket The garment is washed, inspected and packed for export

The manufacturing operations for Production Plan #4 are as follows:

COUNTRY A:
The pattern is made and marked
The fabric is cut into component parts (front and back panels, sleeves, collar sections, placket sections) The front panel is screen printed

COUNTRY B:
The collar is constructed
The front and back panels are hemmed
The side slits are formed

COUNTRY A:
The front and back panels are joined at the shoulder seams The collar is attached to the front and back panels The main and care labels are sewn to the rear neckline The placket is formed and attached to the front panel The sleeves are attached to the front and back panels at the armholes The side seams are sewn joining the front and back panels The sleeves are hemmed
The buttonholes are made on the front placket The buttons are attached to the front placket The garment is washed, inspected and packed for export

The manufacturing operations for Production Plan #5 are as follows:

COUNTRY A:
The pattern is made and marked
The fabric is cut into component parts (front and back panels, sleeves, collar sections, placket sections) The front panel is screen printed

COUNTRY B:
The collar is constructed
The front and back panels are hemmed
The side slits are formed

COUNTRY C:
The front and back panels are joined at the shoulder seams The collar is attached to the front and back panels The main and care labels are sewn to the rear neckline The placket is formed and attached to the front panel The sleeves are attached to the front and back panels at the armholes The side seams are sewn joining the front and back panels The sleeves are hemmed
The buttonholes are made on the front placket The buttons are attached to the front placket The garment is washed, inspected and packed for export

The manufacturing operations for Production Plan #6 are as follows:

COUNTRY A:
The pattern is made and marked
The fabric is cut into component parts (front and back panels, sleeves, collar sections, placket sections) The front panel is screen printed
The collar is constructed
The front and back panels are hemmed
The side slits are formed

COUNTRY B:
The front and back panels are joined at the shoulder seams The collar is attached to the front and back panels The main and care labels are sewn to the rear neckline The placket is formed and attached to the front panel The sleeves are attached to the front and back panels at the armholes The side seams are sewn joining the front and back panels The sleeves are hemmed
The buttonholes are made on the front placket The buttons are attached to the front placket The garment is washed, inspected and packed for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for Style 6471 is in 6105.10.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The rate of duty is 19.8 percent ad valorem.

The garment falls within textile category designation 338. 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 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.

Paragraph (b) (6) defines “wholly assembled” as:

The term “wholly assembled” when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets) will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession.

For Production Plans #1, #2 and #3, although the garment is not knit to shape and consists of two or more component parts, they are not wholly assembled in a single country, territory or insular possession. Accordingly, as the terms of the tariff shift are not met, Section 102.21 (c)(2) is inapplicable.

For Production Plans #4, #5, and #6, the submitted garment is not knit to shape and consists of two or more parts. Since the construction of the collar is considered a minor subassembly, it does not affect the status of the good as being wholly assembled in a single country. As all of the assembly operations to form the finished good in Production Plans #4, #5, and #6 occur in Countries “A”, “C” and “B”, respectively, the garment is considered “wholly assembled” in a single country, that is Countries “A”, “C” and “B”, respectively. As per the terms of the tariff shift requirement, country of origin is conferred in Country “A” for Production Plan #4, Country “C” for Production Plan #5, and Country “B” for Production Plan #6.

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”:

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

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.

Since the garment in Production Plans #1, #2 and #3 is neither knit 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 Production Plan #1, the assembly processes in Country “A” consisting of the attachment of the collar, the attachment of the placket, the attachment of the sleeves to the front and back panels, and the joining of the side seams constitute the most important assembly processes.

In the case of Production Plan #2, the assembly processes in Country “C” consisting of the attachment of the collar, the attachment of the placket, the attachment of the sleeves to the front and back panels, and the joining of the side seams constitute the most important assembly processes.

In the case of Production Plan #3, the assembly processes in Country “B” consisting of the attachment of the collar, the attachment of the placket, the attachment of the sleeves to the front and back panels, and the joining of the side seams constitute the most important assembly processes.

HOLDING:

The country of origin of Style 6471 in Production Plans #1 and #4 is Country “A”. The country of origin of Style 6471 in Production Plans #2 and #5 is Country “C”. The country of origin of Style 6471 in Production Plans #3 and #6 is Country “B”. Based upon international textile trade agreements, products of Country “A”, Country “B”, and Country “C” may be subject to visa requirements and quota restraints.

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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: