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 J83674 - NY J83732 > NY J83724

Previous Ruling Next Ruling
NY J83724





May 28, 2003

CLA2-61:RR:NC: N3-359: J83724

CATEGORY: CLASSIFICATION

Mr. Garth Pauley
Limited Brand Logistics Services
International Trade and Customs Compliance Div. Four Limited Parkway
Reynoldsburg, Ohio 43068-5300

RE: Classification and country of origin determination for women’s knitwear; 19 CFR 102.21(c)(3)

Dear Mr. Pauley:

This is in reply to your letter dated March 14, 2003, resubmitted April 18, 2003, on behalf of Express, Inc., Columbus, Ohio, requesting a classification and country of origin determination for women’s knitwear which will be imported into the United States. Your sample is returned as requested.

FACTS: The subject merchandise consists of Style 86F1791, a woman’s knitted cardigan that has a hood with a drawstring closure, a full-front opening with a zipper closure, long sleeves with rib knit cuffs, a rib knit bottom and pockets at the waist. Most of the fabric on the body of the cardigan consists of jersey knit that has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The remainder of the fabric of the body is composed of two vertical 2X2 rib knit fabric strips that are found at the sides underneath the armholes. Each sleeve on the cardigan consists of two sections of fabric that are equal in length and width. On section is jersey knit fabric while the other is 2X2 rib knit fabric. A separate, triangular shaped section of fabric forms the pockets. The fiber content is 100% cotton. Although you suggest that this cardigan is classified as a sweater in Subheading item number 6110.20, Harmonized Tariff Schedule of the United States (HTS), we note that you have mistaken the horizontal stitch count on the garment, which is well over nine stitches per two centimeters. Thus, for tariff purposes it is a cardigan, similar to a sweater.

You also submitted the components from which the cardigan was constructed. These consist of the following: Back panel
-self-start rib knit bottom
-self-finished sides
-armholes and neckband contoured to shape during the knitting process

Sleeve panels
-self-start ends
-self-finished sides
-contoured to shape during the knitting process at point of joining the body

Two front panels
-self-start bottoms
-self-finished sides
-contoured to shape during the knitting process at point of joining the sleeves

Two vertical strips of fabric for insertion under each arm at the sides of the cardigan

Two triangular shaped pieces of fabric for insertion as pockets, one on each panel.

For the purpose of determining the country of origin of the cardigan, its major parts, specifically the front excepting the pockets, the back and the sleeves, are considered knit to shape. Further, these constitute more than 50% of the total surface area of the cardigan.

The manufacturing operations for the cardigan are as follows: In Hong Kong
-knit the panels, strips of fabric and pieces of fabric In China
-assemble cardigan by linking.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the woman’s knitted cardigan, Style 86F1791 will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers --- and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The rate of duty will be 16.9% ad valorem.

The cardigan falls 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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

6110.20 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 knit-to-shape apparel, the tariff change must occur to heading 6101 through 6117 from a heading outside that group. In this instance, however, the tariff change occurs within that group, that is, from the component panels of heading 6117 to the cardigan in heading 6110. Accordingly, as the cardigan does not fulfill the terms of tariff shift, and 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.

Section 102.21 (b) states that

(3) Knit To Shape: The term “knit to shape” applies to any good of which 50% or more of the exterior surface area is formed by major parts that have been knitted or crocheted directly to the shape used in the good, with no consideration being given to patch pockets, appliques or the like. Minor cutting, trimming or sewing of those major parts will not affect the determination of whether the good is knit to shape.

(4) Major Parts: The term “major parts” means integral components of a good but does not include collars, cuffs, waistbands, plackets, pockets, linings, paddings, trim, accessories or similar parts.

As the subject merchandise is knit to shape in a single country, that is, Hong Kong, Section 102.21(c)(3) applies.

HOLDING:

The country of origin of the woman’s knitted cardigan, Style 86F1791, is Hong Kong. Based upon international textile trade agreements products of Hong Kong 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,

Previous Ruling Next Ruling

See also: