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NY K81003




January 20, 2004

CLA2-61:RR:NC:TA-359:K81003

CATEGORY: CLASSIFICATION

Mr. Bernard Seah
Corporate Manager
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, requesting a classification and country of origin determination for a sample of women’s knitwear that will be imported into the United States. Your sample is returned as requested. FACTS:

The subject merchandise consists of Style 104131, a woman’s knitted jacket, that consists of 80% cotton, 20% polyester fibers. The knitted fabric of the jacket is brushed on one side. The jacket features a full-front opening that starts at the neck and that has a zippered closure; an attached self-fabric hood that has a lining but is without a closure; long sleeves with rib knit cuffs; and a rib knit waistband. The body of the jacket is constructed from two front panels, four side panels and one back panel. There are strips of capping that cover the seams at the joining of the front panels to the side panels and at the joining of the back panel to the side panels. Each sleeve is constructed from two separate panels sewn together lengthwise with strips of capping covering the seams where those panels are joined. There are also two decorative strips of narrow fabric that are sewn horizontally across each sleeve at the upper arm. A square-shaped piece of paper is attached to the lower front of the jacket to indicate the location of your decorative rubber patch.

The submitted component panels and parts are as follows: -the left front panel sewn to the left side panel with a strip of capping that covers the resultant seam
-the right front panel sewn to the right side panel with a strip of capping that covers the resultant seam -the paper stand-in for the rubber patch is attached to a front panel -the back panel sewn to one left side panel and to one right side panel; a strip of capping covers each seam -two formed sleeve panels each of which has a strip of capping which covers the joining seam; each sleeve has two decorative strips of fabric sewn to it across the sleeve in the horizontal direction; the cuffs are not attached to the sleeves -the fully formed hood including its lining -a long strip of rib knit fabric for use as a waistband after it is folded and sewn
-a strip of knit fabric with a non woven facing sewn to it; the strip is sewn to each end of the waistband fabric so that it extends from that fabric in a perpendicular direction; the strip with the facing is for use as the placket.
We note that there were no sleeve cuffs furnished with your inquiry.

The manufacturing operations for the woman’s knitted jacket, under the single production plan that you submitted, are as follows:

In Country A
-mark and make pattern
-cut piece goods into component panels and parts -attach rubber patch to one front panel
-construct hood
-sew panels to make the sleeves and sew capping to the seams -construct the two front panels (each panel has a front panel and a side front panel that are sewn together) and sew capping on seams -construct back panel (one back panel plus one left side back panel and one right side back panel) and sew capping over seams;

In Country B
-sew front and back panels at the shoulder seams -sew labels to the inside neck
-sew the hood to the body
-sew the sleeves to the body
-sew the waistband to the body and sew the cuffs to the sleeves -sew the zipper with the placket to the front panel and -sew the side seams.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the woman’s knitted jacket, Style 104131, will be 6102.20.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ overcoats --- windbreakers and similar apparel, knitted or crocheted, other than those of heading 6104: of cotton: women’s. The rate of duty will be 15.9% ad valorem.

The jacket falls 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 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

6102.20 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 good must be assembled in a single country, territory or insular possession. Accordingly, as the jacket under your processing operations, is assembled in more than one country, territory or insular possession, it does not satisfy the conditions of the tariff shift. Therefore, 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 jacket, Style 104131, the following constitute the most important assembly processes: -the sewing of the front and back panels at the shoulder seams -the sewing of the hood to the body
-the sewing of the sleeves to the body
-the sewing of the waistband to the body and the sewing of the cuffs to the sleeves
-the sewing of the zipper with its placket to the front panel and -the sewing of the side seams, all of which occur in Country B.
Accordingly, the country of origin of the woman’s knitted jacket is Country B..

HOLDING:

The country of origin of the woman’s knitted jacket, Style 104131, is Country B. 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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