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NY K85563




May 19, 2004
CLA2-61:RR:NC:WA 361 K85563

CATEGORY: CLASSIFICATION

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law
399 Park Avenue - 25th Floor
New York, NY 10022-4000

RE: Classification and country of origin determination for a woman’s knit top; 19 CFR 102.21(c)(4);

Dear Mr. Evan:

This is in reply to your letter dated April 21, 2004, requesting a classification and country of origin determination for a woman’s garment on behalf of Esquel Group.

FACTS:

The garment, style IT0628 is a woman’s top constructed from 100 percent cotton knit fabric. The sleeveless top has self fabric ties; a shelf bra with an elastic bottom, a low cut back that extends from side seam to side seam, and a hemmed bottom. The self-fabric ties may either be tied around the neck, halter style, or around the back.

You have submitted the garment in three conditions: as it leaves country A for the first time, as it leaves Country B, and the completed garment. These will be returned, as requested. The top is made from the following components: a front upper panel, a front lower panel, two extensions that will form the ties, one back panel, three panels to form the shelf bra, elastic strip for the shelf bra and taping used to trim the garment.

The manufacturing operations are as follows:

COUNTRY A
Cut fabric into components
Attach taping to the top of the lower front panel Attach taping to the ties
Join the upper and lower portions of the front panel

COUNTRY B
Assemble the shelf bra liner
Attach shelf bra to front panel
Attach front and back panels at the side seams

COUNTRY A
Attach taping to top of garment
Hem bottom
Finishing operations (trimming thread, washing, ironing, packing, inspecting)

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the woman’s top, style IT0628, will be 6114.20.0010 Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other garments knitted or crocheted: Of cotton: Tops: women’s or girls’. The general rate of duty is 10.8% ad valorem.

The top 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 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.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 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. If the good is not knit to shape and does not consist of two or more component parts, a change to heading 6101 through 6117 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5806, 5809 through 5811, 5903, 5906 through 5907, and 6001 through 6002, and subheading 6307.90, and provided that the change is the result of a fabric-making process. If the good is knit to shape, a change to heading 6101 through 6117 from any heading outside that group, provided that the knit-to-shape components are knit in a single country, territory, or insular possession.

The top consists of two or more components. Since the top is assembled in more than one country, territory or insular possession, the terms of the tariff shift are not met and (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".

The most important assembly operations are assembling the shelf bra liner and attaching it to the front panel; and attaching the front and back panels by sewing the side seams. Accordingly, the country of origin is Country B, the country in which these operations occur.

HOLDING:

The country of origin of the top, style IT0628, is Country B. Based upon international textile trade agreements, products of country B may be 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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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