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NY J88436




October 7, 2003

CLA-2-RR:NC:TA:N3:356 J88436

CATEGORY: CLASSIFICATION

Mr. Bruce Schiller
Excel Global Logistics, Inc.
10205 N.W. 19th Street, Suite 101
Miami, FL 33172

RE: Classification and country of origin determination for a boys’ knit pullover garment; 19 CFR 102.21 (c)(4); most important assembly

Dear Mr. Schiller:

This is in reply to your letter dated September 9, 2003, on behalf of Perry Manufacturing Company, requesting a classification and country of origin determination for a boys’ knit pullover garment which will be imported into the United States. You state that the assembly operations occur in two different countries, Taiwan and El Salvador. You have provided a sample of the partially assembled garment parts in the condition in which they will be sent to El Salvador and a sample of the finished garment as it will be imported into the United States.

FACTS:

The submitted sample, Style S4KL419B (in sizes 8-18) is a boys’ pullover garment constructed from 60 percent cotton, 40 percent polyester, pique knit fabric that measures 8 stitches per linear centimeter counted in the horizontal direction and 17 stitches per linear centimeter counted in the vertical direction. The garment has a partial front opening with a two button, left over right placket; a rib knit, spread collar; short sleeves with rib knit cuffs; and a straight, hemmed bottom. The identical garment will also be imported in boys’ sizes 4-7 as Style S44KL419J.

You state that the pique knit fabric for the garment body, as well as the “trims” will be of Taiwanese origin.

The manufacturing operations for the garment are as follows:

TAIWAN:

- The fabric is cut into component parts
- The rib knit cuffs are attached to the sleeve components - The placket is formed and attached to the front panel - The collar is partially attached to the front panel at each side of the placket - The shoulder seams are sewn closed

EL SALVADOR:

- The collar is attached to the remainder of the front panel and to the back panel - The sleeves are attached to the front and back panels at the armholes - The side seams are sewn closed
- The sleeve seams are sewn closed
- The button holes are formed and the buttons are attached - The front and back panels are hemmed
- The threads are trimmed and the garment is ironed, inspected and packed for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the garment is in 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ pullovers, and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The rate of duty is 16.9 percent ad valorem.

The garment falls within textile category designation 338. 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:

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by Section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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 garment is not knit to shape and consists of two or more component parts, it is 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 garment is 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 the subject merchandise, the assembly processes in El Salvador consisting of the attachment of the collar; the attachment of the sleeves to the front and back panels, and the joining of the side seams constitute the most important assembly processes.

Accordingly, under Section 102.21 (c)(4), the country of origin of the submitted garment is El Salvador, the country in which the most important assembly processes occur.

HOLDING:

The country of origin of the submitted garment is El Salvador. Based upon international textile trade agreements, products of El Salvador are not presently subject to visa requirements or 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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