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NY K81843




December 11, 2003

CLA-2-RR:NC:TA:N3:358 K81843

CATEGORY: CLASSIFICATION

Mr. Bernard Seah
Ghim Li Enterprise (USA) Inc.
501 Seventh Avenue, Suite 509
New York, NY 10018

RE: Classification and country of origin determination for a boy’s knit pullover; 19 CFR 102.21 (c)(4); most important assembly

Dear Mr. Seah:

This is in reply to your letter dated December 4, 2003, requesting a classification and country of origin determination for a boy’s knit pullover that will be imported into the United States. You state the production plans being considered. In the production plan, the assembly operations occur in two different countries, designated as Country “A” and Country “B”. Although not stated in your letter, we assume that Countries “A” and “B” denote different foreign countries, territories or insular possessions, and such countries will not include Israel or a signatory of the North American Free Trade Agreement. A sample was submitted with your inquiry. As requested, your sample will be returned.

FACTS:

Style 96671 is a boy’s short sleeve pullover constructed from 100 percent cotton knit fabric. The article has rib knit fabric at the neckline, contrast colored pieced mesh inserts at the shoulders extending from the neckband to the sleeve cuffs, a hemmed bottom and embroidery and appliquework at the chest.

The manufacturing operations for Style 96671 are as follows:

Country A:

Pattern making and marking
Piece goods are cut into component shapes Machine embroidery and print on front panel Attach sleeves onto the back and front panels Attach mesh interlock onto the shoulders of the back panel

Country B:

- Join front and back panels on the shoulders - Collar is attached to the main body
- Insert main and care label on the back of neck - Sewing of the left and right side seams - Insert side label to the left side seam - Hem bottom
- Trim thread
- Final inspection
- Packing for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for Style 96671 is 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty for 2003 is 16.9 percent ad valorem. The rate of duty for 2004 will be 16.5 percent ad valorem.

Style 96671 falls within textile category designation 338. 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:

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

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.

Although the garment is not knit to shape and consists of two or more component parts, it is not wholly assembled in a single country, territory or insular possession. Accordingly, as the terms of the tariff shift are not met, 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”:

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

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.

Since the garment 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.”

For the proposed production plan, the assembly processes in Country “B” consisting of joining the front and back panels on the shoulders, attaching the collar to the main body, sewing the left and right side seams and hemming the bottom, constitute the most important assembly processes.

Accordingly, under Section 102.21 (c)(4), the country of origin of Style 96671 in Production Plans #1 is Country “B”, the country in which the most important assembly processes occur.

HOLDING:

The country of origin of Style 96671 in Production Plans #1 is Country “B”. Based upon international textile trade agreements, products of Country “B” may be 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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