United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K85234 - NY K85280 > NY K85238

Previous Ruling Next Ruling
NY K85238




May 19, 2004

CLA2-RR:NC:TA: N3:358 K85238

CATEGORY: CLASSIFICATION

TARIFF NO. 6110.20.2075

John Huang
Paosin Knitting El Salvador S.A. de C.V.
Ave. Chaparrastique y Calle Jiboa Oriente Edificio 3-E
Zona Franca San Bartolo Ilopanga, El Salvador

RE: Classification and country of origin for girl’s hoodie style cardigan; 19 CFR 102.21(c)(4)

Dear Mr. Huang:

This is in reply to your letter dated May 10, 2004, requesting a country of origin determination for a girl’s finely knit hoodie, which will be imported into the United States. The Federated Merchandise Corporation style number is 34652/34162.

FACTS:

The subject garment has a hood with hemmed fabric trim, a full front zipper opening, rib knit sleeve cuffs and long sleeves with parallel rows of contrast colored fabric strips which extend from the shoulders seams to the rib cuffs. The article has a relaxed rib knit waistband. It is made of lightweight, finely knit jersey fabric that is 95 % cotton and 5% spandex. Style 34652/34162 is sized for girls 2 to 6X.

The article will be manufactured in China and El Salvador. The goods are made as outward processing arrangements with piece goods and cutting done in China and sewing done in China and El Salvador. Samples of the completed garment and cut pieces were submitted with the request.

According to your submission, the manufacturing operations are as follows:

Processes in China:

Construction of Cutting Pieces:
Front panel:
Trim inside placket with overlock machine Join bottom rib to front piece
Set zipper to front piece
Stitch zipper edge with single needle machine

Back Panel:
Join waist rib to back panel

Sleeve panels:
Set two stripes on each sleeve

Hood panel:
Join cutting pieces at center of hood with overlock machine Turn in hood edge and stitch with double needle machine

Processes in El Salvador

Garment assembly:
Join front panel and back panel
Join sleeve panels to front panel and back panel Close sleeve panels
Close front panel and back panel (body panel) Join hood panel to body panel and trim with single needle machine Attach main label and care label to neck at the neck seam Join 1 X 1 rib cuff panels to sleeve panels Edge stitch sleeve cuffs
Edge stitch front and back waist

Pressing and packing:
Pressing
Place garment on hanger
Place poly bag on garment
Pack garment in carton box

Panels shipped to El Salvador from China
Front panel: 1 piece
Back panel: 1 piece
Sleeve panels: 2 pieces
Hood: 1 piece
Cuffs: 2 pieces

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the girl’s hoodie style cardigan, style number 34652/34162, will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts and similar articles, knitted or crocheted, of cotton, other, women’s or girls’. The rate of duty will be 16.5 percent ad valorem.

Girl’s finely knit cotton cardigans 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.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 (1) 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 country of origin for the girl’s hooded jacket is the country where the unassembled components are wholly assembled. Accordingly, as the jackets are not assembled in a single country, 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, 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 this case, the assembly of the girls’ hoodie style cardigan, under the proposed production plan, occurs in China and El Salvador.

It is the opinion of this office, that the assembly in El Salvador, where, among other activities, the front panel and back panel are joined together and sewn closed, the sleeve panels are sewn to the front and back panels and sewn closed and the hood is attached to the main body, constitute the most important assembly processes. Accordingly, for the proposed production plan , the country of origin of style 34652/34162 is El Salvador.

HOLDING:

The country of origin of the girl’s hoodie style cardigan, style 34652/34162 is El Salvador. Based upon international textile trade agreements products of El Salvador are not currently 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: