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NY K80148




October 31, 2003

CLA2-RR:NC:TA:N3:358 K80148

CATEGORY: CLASSIFICATION

TARIFF NO. 6104.52.0020

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 skirt; 19 CFR 102.21(c)(4)

Dear Mr. Yeung:

This is in reply to your letter dated October 24, 2003, requesting a classification and country of origin determination for a girl’s knit skirt, Style SF621235, which will be imported into the United States.

FACTS:

The article has pull-on styling and is made from 80% cotton, 20% polyester yarn dyed velour fabric. It has a front kangaroo pocket with side openings, an elasticized rib knit waistband with nonfunctional tie closure and a hemmed bottom with taped side slits. Ralph Lauren Polo ™ embroidery is affixed to one bottom corner of the front panel. The skirt will be imported in girls’ sizes 2-6X.

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

You describe the manufacturing scenarios for the skirt as follows:

Production Plan One

China

Fabric is cut into component parts
Attach elastic to rib knit fabric and install drawstring, forming waistband Sew embroidery to front panel
Install patch pocket to front panel
Sew side seams closed, forming side slits’ interior Hem bottom

Commonwealth of Northern Mariana Islands

Install twill tape piece to side slits’ interior Have slits stitched
Attach waistband to the skirt
Attach labels
Ironing, inspection, and packing for direct export to the United States

Production Plan Two

China

Fabric is cut into component parts
Attach elastic to rib knit fabric and install drawstring, forming the waistband Sew embroidery to front panel
Install patch pocket to front panel
Hem bottom

Commonwealth of Northern Mariana Islands

Sew side seams closed, forming side slits’ interior Install twill tape piece to side slits’ interior Have slits stitched
Attach waistband to the skirt
Attach labels
Ironing, inspection, and packing for direct export 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 skirt, Style SF621235, will be 6104.52.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for, among other articles, women’s or girls’ skirts and divided skirts, knitted or crocheted, of cotton, girls’, other. The rate of duty will be 8.4 percent ad valorem.

Girls’ cotton knit skirts fall within textile category designation 342. 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 both proposed production plans, occurs in both China and the Northern Mariana Islands.

Under proposed Production Plan One, the assembly in China, where, among other activities, the patch pocket is sewn to the front panel, the bottom is hemmed and the side seams are sewn closed forming the side slits’ interior, constitute the most important assembly processes. Accordingly, under proposed Production Plan One, the country of origin of the girl’s skirt, Style SF621235, is China.

Under proposed Production Plan Two, the assembly in the Commonwealth of Northern Mariana Islands, where, among other activities, the side seams are sewn closed forming the side slits’ interior, the twill tape pieces are sewn to the side slit interior, the side slits are sewn and the waistband is sewn to the main body, constitute the most important assembly processes. Accordingly, under proposed Production Plan Two, the country of origin of the girl’s skirt, Style SF621235, is the Commonwealth of Northern Mariana Islands.

HOLDING:

The country of origin of the girl’s skirt, Style SF621235, for proposed Production Plan One is China. For proposed Production Plan Two, the country of origin of the girl’s skirt, Style SF621235 is the Commonwealth of Northern Mariana Islands.

Based upon international textile trade agreements products of China are 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,

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