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NY K81002




January 12, 2004

CLA2-61:RR:NC:TA-359: K81002

CATEGORY: CLASSIFICATION

Mr. Bernard Seah
Ghim Li Global, Pte., Ltd.
No. 41 Changi
South Avenue 2
Singapore 486153

RE: Classification and country of origin determination for women’s knitwear; 19 CFR 102.21(c)(4)

Dear Mr. Seah:

This is in reply to your letter dated December 22, 2003, your reference 02/1219, in which you requested a classification and country of origin determination for women’s knitwear that will be imported into the United States. The sample that you submitted is returned as requested.

FACTS:

The subject merchandise consists of one sample that represents Styles 1011135/ 1011131/ 1011137/ 1010818/ 1010822. The sample is a woman’s knitted, sleeveless dress that has a partial opening which starts at the neck and forms a placket with a four button closure; two pockets on the front below the waist; a half-moon fabric overlay on the inside of the back panel at the neck; separate sections for the front chest and the back shoulder yoke; a narrow strip of fabric at the bottom of the garment that serves as a ruffle; capping that acts as a finishing at the edges of the neck and armholes; and embroidery on the front at the chest and printing on the back at the shoulders. The fiber content of the dress is 60% cotton, 40% polyester.

The component panels and parts that you submitted consist of the following: -the front panel including the top section at the chest, the placket and the two pockets, all of which are sewn to the panel, which is already embroidered; -the back panel including the section for the shoulder yoke; -these parts that are separate from the front and back panels: -a narrow strip of fabric for the bottom ruffle, -a piece of shaped fabric for the half-moon rear overlay and -two narrow fabric strips for the neck and armhole capping

The manufacturing operations, according to the two production plans that you propose, for the woman’s knitted, sleeveless dress are as follows: Under Production Plan I
In Country A
-mark and make pattern
-cut piece goods into component panels and shapes -embroider front panel at chest
-print back panel at shoulders
-construct pockets
-construct half-moon fabric overlay
-sew upper section to front panel
-sew pockets onto front panel
-sew narrow fabric strip for ruffle to front and back panels at bottom -sew placket to front panel
-construct button holes

In Country B
-sew half-moon fabric overlay to inside of back panel -sew labels to inside neckline
-sew front and back panels at the shoulder seams -sew capping to armholes and neckline
-sew side seams
-sew buttons to placket

Under Production Plan II
In Country A
-mark and make pattern
-cut piece goods into component panels and shapes -embroider front panel
-print back panel
-construct half-moon fabric overlay
-sew upper section to front panel
-sew narrow strip for ruffle to front and back panels at bottom -sew placket to front panel
-construct button holes;

In Country B
-sew half-moon fabric overlay to inside of back panel -sew labels onto inside neckline
-sew front and back panels at shoulder seams -sew pockets to front panel
-sew capping to armholes and neckline
-sew side seams
-sew buttons to placket.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the woman’s knitted, sleeveless dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s --- dresses ---, knitted or crocheted: dresses: of cotton: women’s. The rate of duty will be 11.5% ad valorem.

The dress falls within textile category designation 336. 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:

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

6104.42 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 heading 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 good must be assembled in a single country, territory or insular possession. Accordingly, as the dress is assembled in more than one country, territory or insular possession, it does not satisfy the conditions of the tariff shift and 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, territory or insular possession, 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 woman’s knitted, sleeveless dress, the following constitute the most important assembly processes: Under Production Plan I
-the sewing of the half-moon fabric overlay to the back panel -the sewing of the front and back panels at the shoulder seams -the sewing of the capping to the armholes and neckline, and -the sewing of the side seams all of which occur in Country B;

Under Production Plan II
-the sewing of the half-moon fabric overlay to the back panel -the sewing of the front and back panels at the shoulder seams -the sewing of the pockets to the front panel -the sewing of the capping to the armholes and the neckline and -the sewing of the side seams, all of which occur in Country B.

Accordingly, the country of origin of the woman’s knitted, sleeveless dress, under both of your production plans is Country B.

HOLDING:

The country of origin of the woman’s knitted, sleeveless dress, Style 1011135/ 1011131/ 1011137/ 1010818/ 1010822, is Country B for Production Plans I and II. Based upon international textile trade agreements products of Country B may be 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 Mike Crowley at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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