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NY J83902




May 14, 2003

CLA2-RR:NC:TA:N3:358: J83902

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075

Ms. Brenda Jacobs
Sidley Austin Brown & Wood LLP
1501 K Street, N.W.
Washington, D.C. 20005

RE: Classification and country of origin determination for girl’s pullover; 19 CFR 102.21(c)(4); tariff shift

Dear Ms. Jacobs:

This is in reply to your letter dated April 23, 2001, on behalf of your client Hoi Meng Garment Manufacturing, Ltd., requesting a classification and country of origin determination for a girl’s knit pullover, Style 9568GS, which will be imported into the United States.

FACTS:

The subject merchandise is a girl’s cotton interlock pullover. It has long raglan sleeves and rib knitted cuffs. The notch vee neck opening is finished with hemmed fabric at the sides and rib knitted fabric at the neck. It is assumed that the pullover will be imported in girls’ sizes 7 to 16.

The manufacturing operations for the pullover, Style 9568GS, which are performed in unnamed countries A and B, are as follows:

Country A

Stage One: Cutting

The fabric for the front, back and sleeve panels is cut into shape.

Stage Two: Printing

The back panel of the fabric is imprinted with the following information: brand name, fabric content, size, country of origin, and care instructions.

Country B

Stage Three: Assembly

The sleeve panels are attached to the front and back panels. The armhole is coverstitched.
The side seams and underarm seams are sewn to form the sleeves and body of the shirt. The cuffs are attached to the sleeves.

Country A

Stage Four: Finishing

The neck trim is sewn.
The placket on the front of the shirt is sewn. The bottom hem is finished with an overlock stitch. The buttons are attached.
The buttonholes are made.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the girl’s pullover, Style 9568GS, will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for pullovers and similar articles, knitted or crocheted, of cotton, other, women’s or girls’. The rate of duty will be 16.9 % ad valorem.

Girls’ cotton knit pullovers 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 pullover garment is the country where the unassembled components are wholly assembled. Accordingly, as the garment 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 plan, occurs in countries A and B.

It is the opinion of this office, that the assembly in country B, where, the sleeve panels are attached to the front panels, the armholes are coverstitched, the side seams and underarm seams are sewn to form the sleeves and shirt body, and the cuffs are attached to the sleeves, constitute the most important assembly processes. Accordingly, the country of origin of style 9568GS is country B.

HOLDING:

The country of origin of the girl’s garment, style 9568GS, 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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