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NY K83305




March 2, 2004

CLA2-61:RR:NC:TA: 359: K83305

CATEGORY: CLASSIFICATION

Messrs. Arthur W. Bodek and David S. Levy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue, 25th Floor
New York, New York 10022-4877

RE: Classification and country of origin determination for women’s knitwear; 19 CFR 102.21(c)(2); tariff shift

Dear Messrs. Bodek and Levy:

This is in reply to your letter dated February 12, 2004, requesting a classification and country of origin determination for women’s knitwear that will be imported into the United States. You state that the importer of record for these goods will be BCTC Corporation, Commerce, California. We are returning your samples, as requested.

FACTS:

The subject merchandise consists of three styles of woman’s knitwear. Each of the styles has a fiber content of 80% cotton, 20% polyester, and a knitted fabric that is napped on the inside.

Style 1210 is a woman’s sweatshirt that features a rib knit crew neck that is topped by a strip of jersey knit fabric; long sleeves with rib knit cuffs; a rib knit bottom; and embroidered flowers on the front at the chest.

Style 1211 is a woman’s pullover that features a rib knit v-neck that is topped by a strip of jersey knit fabric; long sleeves that are hemmed; a hemmed bottom; side slits on the bottom; and embroidered leaves on the front at the neckline.

Style 3035 is a woman’s knit cardigan that features a full-front opening with a placket that has eight snap closures; a round neckline; long sleeves that are hemmed; two side-entry pockets at the waist; a hemmed bottom; and side slits. There are embroidered tree branches and animals that extend diagonally across the front chest.

The manufacture’s processing operations for all three styles are as follows: In China (Stage 1)
-knit and nap the fabric
-cut the component panels and parts
-embroider the front panels;

In El Salvador (Stage 2)
-sew the cut components and panels into the finished garments.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the woman’s knitted sweatshirt, Style 1210, will be 6110.20.2045, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts --- and similar articles, knitted or crocheted: of cotton: other: other: sweatshirts: women’s. The rate of duty will be 16.5% ad valorem.

The applicable subheading for the woman’s knitted pullover, Style 1211, and for the woman’s knitted cardigan, Style 3035, will be 6110.20.2075, (HTSUSA), which provides for sweaters, pullovers --- and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The rate of duty will be 16.5% ad valorem.

The three styles fall within textile category designation 339. 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

6110.20 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.

Paragraph (b)(4) defines “Major parts” as follows: The term “major parts” means integral components of a good but does not include collars, cuffs, waistbands, plackets, pockets, linings, paddings, accessories, or similar parts.

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

As the three styles are not knit to shape, and since their classification changes from unassembled components to assembled goods of heading 6110, and since they are all assembled in a single country, that is, in El Salvador, thereby conforming to the terms of the tariff shift requirement, the country of origin is conferred in El Salvador.

HOLDING:

The country of origin of the three styles, that is, Style 1210, the sweatshirt, Style 1211, the pullover, and Style 3035, the cardigan, is El Salvador. Based upon international textile trade agreements, these products of El Salvador are neither subject to quota nor 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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