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NY K83623




March 29, 2004
CLA-2-RR:NC:TA:N3:356 K83623

CATEGORY: CLASSIFICATION

Ms, Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, NY 10004

RE: Classification and country of origin determination for men’s knit garments; 19 CFR 102.21(c)(2); tariff shift; Marking; 19 U.S.C. 1304.

Dear Ms. Cumins:

This is in reply to your letter dated February 25, 2004, on behalf of TellaS Ltd., concerning a classification and country of origin determination for men’s knit garments that will be imported into the United States. You state that the manufacturing operations for the garments will occur in China and the Philippines and you have provided a sample of the finished garments for our review.

FACTS:

Style LT-P1-FC01 is a men’s pullover garment constructed from 80 percent cotton, 20 percent polyester, French terry knit fabric that has been brushed on the inside surface. The fabric measures 17 stitches per 2 centimeters counted in the horizontal direction. The garment has a self-fabric hood with a drawstring; long sleeves with rib knit cuffs; side panels of 1x1 rib knit fabric; a screen print design on the center chest; a pouch pocket below the waist; and a rib knit waistband.

Style LT-P1-FC02 is a men’s pullover garment constructed from 80 percent cotton, 20 percent polyester, French terry knit fabric that has been brushed on the inside surface. The fabric measures 17 stitches per 2 centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; long sleeves with rib knit cuffs; a screen print design on the center chest; and a rib knit waistband.

The manufacturing operations for Style LT-P1-FC01 are as follows:

CHINA:
- The fabric is cut into component parts (front panel, side panels; back panel, sleeves, hood, pocket, waistband, cuffs, neck and pocket tape) - The design is printed on the front panel

PHILIPPINES:
- The side panels are joined to the front panel - The shoulders are joined
- The cuffs are attached and the sleeve seams are closed - The sleeves are attached to the front and back panels - The hood is attached
- The front pocket is attached
` - The side seams are sewn
- The waistband is attached
- The garments are washed, pressed, folded and packed for export

The manufacturing operations for Style LT-P1-FC02 are as follows:

CHINA:
- The fabric is cut into component parts (front panel, back panel, sleeves, waistband, cuffs) - The design is printed on the front panel

PHILIPPINES:
- The shoulders are joined
- The sleeves are attached to the front and back panels - The cuffs are attached and the sleeve seams are closed - The side seams are sewn closed
- The waistband is attached
- The garments are washed, pressed, folded and packed for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for Styles LT-P1-FC01 and LT-P1-FC02 will be 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 is 16.5 percent ad valorem.

The garments fall 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:

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

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.

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

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.

The submitted garments are not knit to shape and they consist of two or more parts. As all of the assembly operations occur in the Philippines, the garments are considered “wholly assembled” in a single country, that is, the Philippines. As per the terms of the tariff shift requirement, country of origin is conferred in the Philippines.

The marking of the subject garments as “Made in the Philippines” is consistent with the origin rules set forth in Section 102.21, Customs Regulations, and with the country of origin marking requirements in Part 134, Customs Regulations.

HOLDING:

The country of origin of the sample garments is the Philippines. Based upon international textile trade agreements, products of the Philippines are 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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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