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NY J84572





June 16, 2003

CLA-2-RR:NC:TA:N3:356 J84572

CATEGORY: CLASSIFICATION

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

RE: Classification and country of origin determination for four knit garments; 19 CFR 102.21 (c)(4); most important assembly

Dear Mr. Travis:

This is in reply to your letter dated May 14, 2003, on behalf of United Universal Partners Ltd., requesting a classification and country of origin determination for four knit garments that will be imported into the United States. For each garment, the assembly operations occur in two different countries, designated as Country “A” (China) and Country “B” (Vietnam). You have submitted a sample of each garment in the various stages of production, as well as samples of the finished garments as they will be imported into the United States. As requested, your samples will be returned.

FACTS:

Style 69-157 is a men’s knit shirt constructed from 65 percent rayon, 35 percent polyester, jersey knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. The garment has a left over right full front opening with a seven button placket; a self-fabric point collar with a collar band; long sleeves with single button cuffs; and a hemmed bottom with side slits.

Style 104189 is a men’s knit shirt constructed from 95 percent cotton, 5 percent spandex, jersey knit fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 23 stitches per linear centimeter counted in the vertical direction. The garment has a left over right full front opening with a seven button placket; a self-fabric point collar with a collar band; long sleeves with single button cuffs; and a hemmed bottom with side slits.

Style 88056 is a girl’s blouse constructed from 95 percent cotton, 5 percent spandex, jersey knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 23 stitches per linear centimeter counted in the vertical direction. The garment has a right over left full front opening with a seven button placket; a self-fabric point collar; long sleeves with overlapping cuffs; four grommets near the sleeve cuffs through which a narrow ribbon is laced; and a straight, hemmed bottom.

Style H-650 is a women’s pullover garment constructed from 100 percent cotton, interlock knit fabric that measures more than nine stitches per two centimeters counted in the direction in which the stitches were formed. The garment has a right over left partial front opening without a closure; a point collar with a collar band; three quarter length sleeves with single button cuffs; and a straight, hemmed bottom. The collar, the placket and the cuffs are of 100 percent woven fabric.

The manufacturing operations for Style 69-157 are as follows:

COUNTRY A (CHINA):

- The fabric is cut into component parts (front panel, back panel, sleeves, collar, collar band, placket sections, cuffs) - The cuffs are formed, the buttonholes are made and the buttons are attached - The collar and collar band are formed, the buttonhole is made and the button is attached - The placket is formed and attached to the front panels - The front panel is hemmed
- The buttonholes are made on the front placket and the buttons are attached - The back panel is hemmed
- The sleeve plackets are formed and attached to the sleeve panels

COUNTRY B (VIETNAM):

- The front and back panels are joined at the shoulder seams - The labels are sewn to the rear neckline - The collar is attached to the front and back panels - The sleeves are attached to the front and back panels at the armholes - The sleeve seams are sewn closed
- The side seams are sewn joining the front and back panels - The side vents are formed at both sides of the hem - The cuffs are attached to the sleeves

The manufacturing operations for Style 104189 are as follows:

COUNTRY A (CHINA):

- The fabric is cut into component parts (front panel, back panel, sleeves, collar, collar band, placket sections, cuffs) - The cuffs are formed, the buttonholes are made and the buttons are attached - The collar and collar band are formed, the buttonhole is made and the button is attached - The placket is formed and attached to the front panels - The front panel is hemmed
- The buttonholes are made on the front placket and the buttons are attached - The back panel is hemmed
- The sleeve plackets are formed and attached to the sleeve panels

COUNTRY B (VIETNAM):

- The front and back panels are joined at the shoulder seams - The labels are sewn to the rear neckline - The collar is attached to the front and back panels - The sleeves are attached to the front and back panels at the armholes - The sleeve seams are sewn closed
- The side seams are sewn joining the front and back panels - The side vents are formed at both sides of the hem - The cuffs are attached to the sleeves

The manufacturing operations for Style 88056 are as follows:

COUNTRY A (CHINA):

- The fabric is cut into component parts (front panel, back panel, sleeves, collar, placket sections, cuffs) - The collar is formed
- The cuffs are formed
- The placket is formed and attached to the front panels - The buttonholes are made on the front placket and the buttons are attached - The grommets are attached to the sleeve panels

COUNTRY B (VIETNAM)

- The front and back panels are joined at the shoulder seams - The size label is sewn to the rear neckline - The collar is attached to the front and back panels - The main labels are attached to the center back neck - The sleeves are attached to the front and back panels at the armholes - The sleeve seams are sewn closed
- The side seams are sewn joining the front and back panels - The cuffs are attached to the sleeves
- The bottom is hemmed
- The narrow ribbon is laced through the grommets

The manufacturing operations for Style H-650 are as follows:

COUNTRY A (CHINA):

- The fabric is cut into component parts (front panel, back panel, sleeves, collar, collar band, placket sections, cuffs) - The collar and collar band are formed
- The cuffs are formed, the buttonholes are made and the buttons are attached - The sleeve placket is formed with woven sheeting and attached to the sleeve panels - The neck placket is formed with woven sheeting and attached to the front panel

COUNTRY B (VIETNAM):

- The front and back panels are joined at the shoulder seams - The collar is attached to the front and back panels - The labels are sewn to the rear neckline - The sleeves are attached to the front and back panels at the armholes - The sleeve seams are sewn closed
- The side seams are sewn joining the front and back panels - The cuffs are attached to the sleeves
- The front and back panels are hemmed

ISSUE:

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

CLASSIFICATION:

The applicable subheading for Style 69-157 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men's. The rate of duty will be 32.3 percent ad valorem.

The applicable subheading for Style 104189 will be 6105.10.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The rate of duty is 19.8 percent ad valorem.

The applicable subheading for Style 88056 will be 6106.10.0030, Harmonized Tariff Schedule of the United States, (HTS), which provides for: women’s or girls’ blouses and shirts, knitted or crocheted: of cotton: girls’: other. The rate of duty will be 19.8 percent ad valorem.

The applicable subheading for Style H-650 will be 6110.20.2075, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women's or girls'. The rate of duty will be 16.9 percent ad valorem.

Style 69-157 falls within textile category designation 638. Style 104189 falls within textile category designation 338. Styles 88056 and H-650 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 Textile Status Report for Absolute Quotas, which is available at our Web Site at www.cpb.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 garments are not knit to shape and consist of two or more component parts, they are 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 garments are 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 Styles 69-157, 104189, 88056 and H-650, the assembly processes in Country “B” (Vietnam) consisting of the joining of the front and back panels at the shoulders, the attachment of the collar, the attachment of the sleeves to the front and back panels, the joining of the side seams, and the attachment of the cuffs to the sleeves constitute the most important assembly processes.

Accordingly, under Section 102.21 (c)(4), the country of origin of Styles 69-157, 104189, 88056 and H-650 is Country “B” (Vietnam), the country in which the most important assembly processes occur.

HOLDING:

The country of origin of Styles 69-157, 104189, 88056 and H-650 is Country “B” (Vietnam). Based upon international textile trade agreements, products of Country “B” (Vietnam) are 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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