United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J89809 - NY J89853 > NY J89818

Previous Ruling Next Ruling
NY J89818





October 17, 2003

CLA2-RR:NC:TA:N3:358 J89818

CATEGORY: CLASSIFICATION

TARIFF NO. 6102.20.0020

Mr. Patrick Yeung
Assistant to Managing Director
Come Long Fashion Knits Limited
8F., Universal Industrial Building
60-62 Sha Tsui Road
Tsuen Wan, N.T., Hong Kong

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

Dear Mr. Yeung:

This is in reply to your letter dated October 11, 2003, requesting a classification and country of origin determination for a girl’s knit jacket, Style HF621204, which will be imported into the United States.

FACTS:

The hooded article has long sleeves and is made from 80% cotton, 20% polyester yarn dyed velour fabric. It has a full front zipper opening, patch pockets at the waist, an elasticized rib knit waistband and elasticized rib knit sleeve cuffs. Ralph Lauren Polo ™ embroidery is affixed to the chest. The jacket will be imported in girls’ sizes 2-6X.

Samples of the completed item together with cut component parts representing the proposed production plan have been submitted with the request. This office will retain the samples.

You describe the manufacturing scenario for the jacket as follows:

China

Fabric is cut into component parts
Sew embroidery to front panels
Sew the pocket to front panels
Sew the hood and collar to join the front and back panels Sew the shoulder seams
Form neck binding
Form the rib knit cuffs

Commonwealth of Northern Mariana Islands

Attach cuffs to sleeves
Attach sleeves to body
Sew side seams
Attach neck binding
Sew the rib knit to the bottom
Install the zipper to the left and right front panels Attach neck labels
The garment is ironed, inspected, and packed for export directly to the United States

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the girls’ knit jacket, Style HF621204 will be 6102.20.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for, among other articles, women’s or girls’ windbreakers and similar articles, knitted or crocheted, of cotton, girls’, other. The rate of duty will be 16 percent ad valorem.

Girls’ cotton knit jackets 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 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

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 dresses, is the country where the unassembled components are wholly assembled. Accordingly, as the dresses are 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 both China and the Northern Mariana Islands.

Under the proposed production plan, the assembly in the Northern Mariana Islands, where, among other activities, the completed sleeves are attached to the body, the side seams are sewn, the rib knit bottom is attached to the body, the neck binding is sewn and the zipper is attached to the left and right front panels, constitute the most important assembly processes. Accordingly, under the proposed production plan, the country of origin of the girl’s jacket, Style HF621204, is the Northern Mariana Islands.

HOLDING:

The country of origin of the girl’s jacket, Style HF621204 is the Northern Mariana Islands.

Based upon international textile trade agreements products of the Northern Mariana Islands are not currently 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,

Previous Ruling Next Ruling

See also: