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NY K80417




November 19, 2003
CLA-2-RR:NC:TA:N3:356 K80417

CATEGORY: CLASSIFICATION

Mr. S. K. Fung
Fu Son Garment Factory
No. 123, Avenida Almirante Lacerda
“Hip Wa” Industrial Building, 7th Floor Macau

RE: Classification and country of origin determination for a men’s knit garment; 19 CFR 102.21(c)(2); tariff shift; Marking; 19 U.S.C. 1304.

Dear Mr. Fung:

This is in reply to your letters dated October 25 and 27, 2003, concerning a classification and country of origin determination for a men’s knit garment which will be imported into the United States. You state that the manufacturing operations for the garment will occur in China and Macau and you have provided a sample of the finished garment for our review.

FACTS:

The submitted sample is a men’s all white T-shirt constructed from 100 percent cotton, finely knit, lightweight jersey fabric. The fabric measures 33 stitches per 2 centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom.

The manufacturing operations are as follows:

CHINA:
- The fabric is cut into component parts (front panel, back panel, sleeves, neck band) - The back panel is printed with the required information showing the country of origin, the fiber content, care instructions, brand name, etc.

MACAU:
- The shoulders are joined
- The collar is attached
- The sleeves are attached
` - The side seams and sleeve seams are sewn - The bottom and the sleeves are hemmed
- The garments are trimmed, pressed, inspected and packed for export to the United States

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the garment will be 6109.10.0005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for T-shirts, and similar garments, knitted or crocheted: of cotton: men’s or boys’: T-shirts, all white without pockets, trim or embroidery. The rate of duty will be 17 percent ad valorem.

The garment falls within textile category designation 352. 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.

Paragraph (b) (6) defines “wholly assembled” as:

The term “wholly assembled” when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets) will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession.

The submitted garment is not knit to shape and consists of two or more parts. As all of the assembly operations occur in Macau, the garments are considered “wholly assembled” in a single country, that is, Macau. As per the terms of the tariff shift requirement, country of origin is conferred in Macau.

The marking of the subject garment as “Made in Macau” is consistent with the origin rules set forth in Section 102.21, Customs Regulations, and with the country of origin marking requirements in Part 134, Customs Regulations.

HOLDING:

The country of origin of the sample garment is Macau. Based upon international textile trade agreements, products of Macau 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,
National Commodity

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