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NY K85493




May 26, 2004

CLA2-61:RR:NC:TA-359: K85493

CATEGORY: CLASSIFICATION

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

RE: Classification and country of origin determination for women’s knitwear; 19 CFR 102.21(c)(4)

Dear Messrs. Bodek and Levy:

This is in reply to your letter dated April 23, 2004, that you submitted on behalf of your client, BCTC Corp., Commerce, California, in which you requested a classification and country of origin determination for women’s knitwear that will be imported into the United States. Your sample is returned as requested.

FACTS:

The subject merchandise consists of Style 3035/ 3035W, a woman’s knitted, cardigan that consists of 80% cotton, 20% polyester fibers. The cardigan features a round neckband, a full-front opening with eight snap closures, two side pockets at the waist, a hemmed bottom with two-inch side slits, long, hemmed sleeves and decorative embroidery on the front panels. The outer surface of the fabric of the cardigan has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The inner surface of the fabric is napped.

You also submitted the component panels and parts of the cardigan which represent the unfinished garment after processing in the first country of production. These consist of
-the back panel which is hemmed
-the front panels which are hemmed, embroidered, interlined at the placket area and have the pockets sewn to them -the sleeve panels which have the interlining added and -the neckband with the interlining attached.

The manufacturing operations for the woman’s knitted cardigan are as follows: In China
-knit the fabric
-cut the fabric into component parts and panels -embroider the front panels
-sew the pockets to the front panels
-attach the interlining to the neck and the front placket -sew the front and back neckband pieces together -fold the front placket
-hem the front panels;

In El Salvador
-sew the front and back panels at the shoulder seams -sew the sleeves to the body
-sew the seams of the sleeves
-sew the side seams
-form the side slits
-sew the neckband to the body
-sew the placket fold and add the snaps to the placket.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the woman’s knitted cardigan, Style 3035/ 3035W, will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for pullover’s --- and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The rate of duty will be 16.5% ad valorem.

The cardigan falls 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:

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

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 heading 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 cardigan is assembled in more than one country, territory or insular possession, it does not satisfy the conditions of the tariff shift and 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 cardigan, the following constitute the most important assembly processes: -the sewing of the front and back panels at the shoulder seams -the sewing of the sleeves to the body
-the sewing of the side seams
-the sewing of the neckband to the body, all of which occur in El Salvador.
Accordingly, the country of origin of the woman’s knitted cardigan is El Salvador.

HOLDING:

The country of origin of the woman’s knitted cardigan Style 3035/ 3035W, is El Salvador. Based upon international textile trade agreements this product of El Salvador is neither subject to quota nor 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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