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NY J83392




April 23, 2003

CLA-2-RR:NC:TA:N3:356 J83392

CATEGORY: CLASSIFICATION

Mr. Dennis Ackroyd
Eco-Mills
140 West Road
Portsmouth, NH 03801

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

Dear Mr. Ackroyd:

This is in reply to your letter dated March 26, 2003, requesting a classification and country of origin determination for two styles of men’s knit pullovers that will be imported into the United States. You state that three different production plans are being considered. In each production plan, the assembly operations occur in two different countries, designated as Country “A” and Country “B”. Although not stated in your letter, we assume that Countries “A” and “B” 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 was submitted with your inquiry. As requested, your sample will be returned.

FACTS:

Style RS5329 is a men’s pullover garment constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. Style RS5329 has a stand-up collar; a partial front opening with a zipper closure; long sleeves with tunnel elastic cuffs; side seam pockets below the waist; and a straight bottom with a drawcord and cord locks.

Style RS5327 is a men’s pullover garment constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. Style RS5327 has a stand-up collar; a partial front opening with a zipper closure; long sleeves with tunnel elastic cuffs; zippered pockets below the waist; and a straight bottom with a drawcord and cord locks.

The manufacturing operations for Styles RS5329 and RS5327 are as follows:

PRODUCTION PLAN #1

Country A:

The pattern is made and marked
The fabric is cut into component parts
The panels are embroidered (if required)
The collar is formed
The pockets are formed and attached to the front panels The pocket zippers are attached (Style RS5327 only) The collar is attached to the front and back panels The front and back panels are joined at the shoulders The zipper is attached to the front panel

Country B:

The side seams are sewn joining the front and back panels - The sleeves are attached to the body at the armholes The bottom is hemmed and the drawcord is inserted - The cuffs are formed and the elastic is attached - The labels and hangtags are attached

PRODUCTION PLAN #2:

Country A:

The pattern is made and marked
The fabric is cut into component parts
The panels are embroidered (if required)
The collar is formed
The pockets are formed and attached to the front panels The pocket zippers are attached (Style RS5327 only) The collar is attached to the front and back panels The front and back panels are joined at the shoulders

Country B:

The side seams are sewn joining the front and back panels - The zipper is attached to the front panel - The sleeves are attached to the body at the armholes The bottom is hemmed and the drawcord is inserted - The cuffs are formed and the elastic is attached - The labels and hangtags are attached

PRODUCTION PLAN #3

Country A:

The pattern is made and marked
The fabric is cut into component parts
The panels are embroidered (if required)
The collar is formed
The pockets are formed and attached to the front panels The pocket zippers are attached (Style RS5327 only) The front and back panels are joined at the shoulders

Country B:

The collar is attached to the front and back panels The side seams are sewn joining the front and back panels - The zipper is attached to the front panel - The sleeves are attached to the body at the armholes The bottom is hemmed and the drawcord is inserted - The cuffs are formed and the elastic is attached - The labels and hangtags are attached

ISSUE:

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

CLASSIFICATION:

The applicable subheading for Styles RS5329 and RS5327 is in 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The rate of duty is 32.2 per cent ad valorem.

Styles RS5329 and RS5327 fall within textile category designation 638. 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.

Although the garment is not knit to shape and consists of two or more component parts, it is 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.

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 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 pockets, the attachment of the collar, the joining of the shoulders, and the attachment of the zipper constitute the most important assembly processes.

In the case of Production Plan #2, the assembly processes in Country “B” consisting of the joining of the side seams, the attachment of the zipper, the attachment of the sleeves, and the attachment of the elastic to the cuffs 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 joining of the side seams, the attachment of the zipper, the attachment of the sleeves, and the attachment of the elastic to the cuffs constitute the most important assembly processes.

Accordingly, under Section 102.21 (c)(4), the country of origin of Styles RS5329 and RS5327 in Production Plan #1 is Country “A”, the country in which the most important assembly processes occur. In Production Plans #2 and #3, the country of origin of Styles RS5329 and RS5327 is Country “B”, the country in which the most important assembly processes occur.

HOLDING:

The country of origin of Styles RS5329 and RS5327 in Production Plan #1 is Country “A”. The country of origin of Styles RS5329 and RS5327 in Production Plans #2 and #3 is Country “B”. Based upon international textile trade agreements, products of Country “A” and Country “B” 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 sections 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,

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