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NY J84221




May 19, 2003

CLA2-61-RR:NC:N3:TA-358: J84221

CATEGORY: CLASSIFICATION

Ms. Evelyn P. Milling
Customs Compliance Team Leader
Kmart Corporation
3100 West Big Beaver road
Troy, MI 48084-3163

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

Dear Ms. Milling:

This is in reply to your letter dated April 30, 2003, requesting a tariff classification and country of origin determination for a sample of boy’s knitwear which will be imported into the United States. The sample will be returned to you.

FACTS:

The subject merchandise, style 7402, is a boy’s long sleeve acrylic sweater. It is constructed, essentially, from knitted fabric containing 9 or fewer stitches measured in the direction the stitches were formed. The article has a mock neck collar, a full front zipper opening, embroidery and applique work on both chest sides and rib knitted fabric at the sleeve cuffs and garment bottom. Style 7402 will be imported in boys’ sizes 4 to 16.

The panels will be knitted-to-shape in Vietnam. The sweater consists of two front panels, one back panel and two sleeve panels. The finishing and linking will be performed in China.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the boy’s sweater, Style 7402, will be 6110.30.3015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for boys’ sweaters, knitted or crocheted, of man-made fibers. The rate of duty will be 16.9% ad valorem. The sweater falls within textile category designation 645.

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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 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 goods that are knit shape, the tariff change must occur from a heading outside the grouping 6101 through 6117. However, this change occurs within that grouping, that is, from the component panels, heading 6117, to the sweater, heading 6110. 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".

Section 102.21(c)(3) (i) states that, “ 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”.

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

HOLDING:

The country of origin of the boy’s sweater, Style 7402, is Vietnam. Based upon international textile trade agreements products of Vietnam 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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