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NY J84571




July 8, 2003

CLA2-RR:NC:TA:359 J84571

CATEGORY: CLASSIFICATION

Mr. Thomas G. Travis
Sandler, Travis and Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2002

RE: Classification and country of origin determination for women’s knitted garments; 19 CFR 102.21(c)(4)

Dear Mr. Travis:

This is in reply to your letter dated May 14, 2003, and to your fax received May 21, 2003, on behalf of your client, United Universal Partners, Ltd., requesting a classification and country of origin determination for women’s knitted garments which will be imported into the United States.

FACTS:

Although you state in your letter that the garments will be produced in both men’s and women’s styles, you only submitted samples of women’s garments. We will limit our response to the five women’s samples as submitted. In your request you included all the component pieces required for the manufacture of the garments. The samples, along with the component pieces, will be returned as you have requested.

The first sample is identified as Style 45832 for “missy” sizes and Style 28138 for “petite” sizes. It is a woman’s long sleeved knitted pullover. It is constructed of 60% cotton and 40% polyester rib knit fabric. It features a rib-knit mock turtleneck with a partial zip front opening. It has side vents, a hemmed bottom and rib knit cuffs.

The manufacturing operations for Style 45832/28138 are as follows:

China (Country A):

- cut the fabric into component parts
- sew the cuffs to the sleeves
- sew the bottom hems of the front and back panels

Vietnam (Country B):

- sew the front and back panels together at the shoulder - sew the knit neck panel to the neckline of the garment - sew the zipper to the front panel
- sew the sleeves to the body of the garment - sew the side seams of the front and back panels

The second sample is identified as Style 45822(missy), 28134(petite) and 34512(mama). The garment is a jacket made of 60% cotton and 40% polyester knit fabric. The jacket features long sleeves with rib knit cuffs, a full front zipper trimmed in contrasting binding, a hood trimmed in rib knit fabric, contrasting color oval patches on each elbow which are stitched in a diamond pattern, a tunnel bottom with a cord drawstring pulled through metal grommets on either side of the zipper opening and slash pockets at or below the waist on each front panel.

The manufacturing operations for Style 45822/28134/34512 are as follows:

China (Country A):

- cut the fabric into component parts
- sew the two pieces of the hood together at the center seam - form the pockets and sew them to the front panels - sew zipper placket to the front panels
- sew the placket facing to the bottom of the front panels - sew the back neck facing to the center of the back panel - sew the sleeve patches onto the sleeves

Vietnam (Country B):

- sew the front and back panels together at the shoulder - sew the sleeves to the body of the garment - sew the front and back panels together at the side seams - sew the hood to the body of the garment - sew the rib cuffs to the sleeves

The third sample is identified as Style 45828(missy) and Style 28137(petite). The garment is a jacket made of 60% cotton and 40% polyester knit fabric that is napped on the inside. The jacket features long raglan sleeves with rib knit cuffs, a full front zipper, a hood with a drawstring and a rib knit bottom.

The manufacturing operations for Style 45828/23137 are as follows:

China (Country A):

- cut the fabric into component parts
- sew the two panels of the hood together - sew the rib knit band to the bottom of the front panel - sew the rib knit band to the back panel - sew the zipper to the front panels

Vietnam (Country B):

- sew the right and left sleeves to the front and back panels - sew the hood to the body of the garment - sew the side seams closed
- sew the rib cuffs to the sleeves

The fourth sample is identified as Style 45964(missy), Style 28158(petite) and Style34506(mama). The garment is a woman’s knit jacket made of 80% cotton and 20% polyester fabric that is napped on the inside. The garment features a full front zipper opening, a hood with a drawstring, front pouch pockets at the waist, long sleeves with rib knit cuffs and a rib knit band at the bottom of the garment.

The manufacturing operations for style 45964/28158/34506 are as follows:

China (Country A):

- cut the fabric into component parts
- sew the panels of the hood together
- sew the pocket panels to the front panels

Vietnam Country B):

- sew the shoulder seams
- sew the sleeves to the body
- sew the side seams
- sew the cuffs to the sleeves
- sew the bottom band to the bottom of the body - sew the hood to the garment

The fifth sample is identified as Style 45820(missy), Style 28133(petite) and Style 34511(mama). In a telephone conversation, Ms. Salus of your office advised us that the pullover garment is made of 60% cotton and 40% polyester knit fabric that is napped on the inside. The garment features a rib knit crew neck, long sleeves with rib knit cuffs, a front pouch pocket and a rib knit bottom band.

The manufacturing operations for Style 45820/28133/34511 are as follows:

China (Country A):

- cut the fabric into component parts
- sew the front pocket with zippers to the front panel

Vietnam (Country B):

- sew the sleeves to the body panels front and back - sew the rib knit neck to the neckline of the garment - sew the front and back panels together at the sides - sew the rib cuffs onto the sleeves
- sew the rib knit band to the bottom of the garment

ISSUE:

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

CLASSIFICATION:

The applicable subheading for styles 45832/28138; and 45820/28133/34511, will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, women’s or girls’. The rate of duty will be 16.9% ad valorem.

The applicable subheading for styles 45822/28134/34512; 45828/28137/45964; and 28158/34506 will be 6102.20.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girl’s overcoats, carcoats, capes---windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton, women’s. The rate of duty will be 16% ad valorem.

Styles 45832/28138; and 45820/28133/34511 fall within textile category designation 339. Styles 45822/28134/34512; 45828/28137; and 45964/28158/34506 fall within textile category designation 335. 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

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.

Section 102.21(e) states that the good must be wholly assembled in a single country, territory or insular possession. Accordingly, as the garments are partially assembled in China and in Vietnam, 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 the case of styles 45832/28138, sewing the front and back panels at the shoulder, sewing the neck panel to the neckline of the garment, sewing the zipper to the front panel, sewing the sleeves to the body of the garment and sewing the front and back panels together at the side seams, all of which occur in Vietnam (Country B), constitute the most important assembly processes. Accordingly, the country of origin for styles 45832/28138 is Vietnam, (Country B).

In the case of styles 45822, 28134 and 34512, sewing the front and back panels together at the shoulder, sewing the sleeves to the body of the garment, sewing the front and back panels together at the sides, sewing the hood to the body of the garment and sewing the rib cuffs to the sleeves, all of which occur in Vietnam, (Country B), constitute the most important assembly processes. Accordingly, the country of origin for styles 45822/28134/34512 is Vietnam, (Country B).

In the case of styles 45828/28137, sewing the right and left sleeves to the front and back panels of the garment, sewing the hood to the body of the garment, sewing the side seams shut and sewing the rib cuffs to the sleeves, all of which occur in Vietnam, (Country B), constitute the most important assembly processes. Accordingly, the country of origin for styles 45828/28137 is Vietnam, (Country B). In the case of styles 45964/28158/34506, sewing the front and back panels together at the shoulders, sewing the sleeves to the body of the garment, sewing the front and back panels together at the side seams, sewing the cuffs to the sleeves, sewing the bottom band to the bottom of the garment and sewing the hood to the body of the garment, all of which occur in Vietnam, constitute the most important assembly processes. Accordingly, the country of origin for styles 45964/28158/34506 is Vietnam, (Country B).

In the case of styles 45820/28133/34511, sewing the sleeves to the body of the garment, sewing the neck rib to the neckline of the garment, sewing the front and back panels together at the sides, sewing the rib cuffs to the sleeves and sewing the rib knit band to the bottom of the garment, all of which occur in Vietnam, (Country B), constitute the most important assembly processes. Accordingly, the country of origin of styles 45820/28133/34511 is Vietnam, (Country B).

HOLDING:

The country of origin of all of the garments is Vietnam. Based upon international textile trade agreements products of Vietnam 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,

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