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NY K81459





December 9, 2003

CLA2-RR:NC:WA:355 K81459

CATEGORY: CLASSIFICATION

Ms. Maristella Iacobello
Phillips - Van Heusen Corporation
200 Madison Avenue
New York, NY 10018

RE: Classification and country of origin determination for a man’s shirt; 19 CFR 102.21(c)(4)

Dear Ms. Iacobello:

This is in reply to your letter dated November 20, 2003, requesting a classification and country of origin determination for a man’s dress shirt which will be imported into the United States.

FACTS:

The subject merchandise consists of a man’s shirt made of 65% polyester, 35% cotton woven fabric. The submitted sample is sized 16 32/33 and is woven in a solid color. The shirt features a pointed collar, a left over right full front opening secured with seven buttons, a curved hemmed bottom, and long sleeves with buttoned cuffs. The sample will be returned as you have requested.

The manufacturing operations for the shirt are as follows:

CHINA:

The fabric is formed
The fabric is cut into component pieces
The collar assembly is formed
The cuff attachment is formed
The sleeves have the placket sewn
The buttonholes for the neckband, shirt body and cuffs are formed The corresponding buttons are attached
Labels are sewn to the shirt back
Pleats are sewn into the shirt back

KOREA:

The front and back panels and shoulder yoke are sewn together The sleeves are sewn to the shirt body
The collar is sewn to the shirt body
The side seams and sleeve seams are sewn together to close the sleeves and the shirt body The cuffs are attached
The shirt bottom is hemmed
The shirts is inspected, trimmed, pressed, and packed for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the shirt will be 6205.30.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts: Of man-made fibers: Other: Other: Dress: With two or more colors in the warp and/or the filling: Men’s. The rate of duty will be 29.3¢/kg plus 26.1% ad valorem. In 2004, the duty rate will be 29.1¢/kg plus 25.9% ad valorem.

The shirt falls within textile category designation 640. 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.cbp.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

6201 - 6208 If the good consists of two or more component parts, a change to an assembled good of heading 6201 through 6208 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 shirt must be assembled in a single country, territory or insular possession. Accordingly, as the shirt is assembled in both China and Korea, 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, 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, sewing the front, back and should yoke together, sewing the sleeves to the shirt body, sewing the side seams shut, sewing the sleeves shut, and sewing the cuffs to the shirt constitute the most important assembly processes. Accordingly, the country of origin of the shirt is Korea.

HOLDING:

The country of origin of the shirt is Korea. Based upon international textile trade agreements products of Korea are 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 Camille R. Ferraro at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,

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