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NY K85883




May 25, 2004

CLA2-61-RR:NC:N3:TA-358: K85883

CATEGORY: CLASSIFICATION

Mr. Hong Shen
Weilai America Co., Ltd.
247 West 37th Street Suite 601
New York, NY 10018

RE: Classification and country of origin determination for children’s knitwear; 19 CFR 102.21(c)(3)

Dear Mr. Shen:

This is in reply to your letter dated May 4, 2004, requesting a tariff classification and country of origin determination for two garments, a boy’s sweater and a girl’s sweater, which will be imported into the United States. You also submitted the component panels from which the samples are constructed.

FACTS:

The boy’s sweater, style 043168, is a pullover with set-in long sleeves. It has rib knit fabric at the round neck opening, sleeve cuffs and waistband. The article is made of cotton fabric that has less than 9 stitches per 2 centimeters measured in the direction the stitches are formed. For ruling purposes it is assumed the style is sized for boys 4 to 20.

The girl’s sweater, style MC452440, is a cardigan with set-in long sleeves. It has a round neckline and a full front, seven button opening, which fastens right over left. The article is made of acrylic fabric that has less than 9 stitches per 2 centimeters measured in the direction the stitches are formed. For ruling purposes it is assumed the style is sized for girls 7 to 16.

The sweaters are made in Kyrgyzstan and China. The manufacturing operations, according to your submission, are as follows:

Boy’s sweater, Style 043168

Kyrgyzstan

1. Purchase of yarn
2. Knitting of panels
3. Panel Inspection

China

1. Linking and hand looping
2. Pressing
3. Finished product inspection
4. Packing

Girls sweater, Style MC452440

Kyrgyzstan

1. Purchase of yarn
2. Knitting of panels
3. Panel Inspection

China

1. Linking and hand looping
2. Buttoning
3. Pressing
4. Finished product inspection
5. Packing
.
For the purpose of determining the country of origin of the sweaters, we note that all panels are considered knit-to-shape panels. Therefore, since the component panels (the “major parts”) are knit to shape, the sweater is knit to shape.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the boy’s knitted pullover sweater, Style 043168, will be 6110.20.2015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, and similar articles, knitted or crocheted, of cotton, other, other, sweaters, boys’. The rate of duty will be 16.5% ad valorem. The boy’s cotton sweater falls within textile category designation 345.

The applicable subheading for the girl’s knitted cardigan sweater, Style MC452440, will be 6110.30.3025, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, and similar articles, knitted or crocheted, of man-made fiber, other, other, sweaters, boys’. The rate of duty will be 32% ad valorem. The girl’s man-made fiber sweater falls within textile category designation 646.

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 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.

Section 102.21(e) states that, for goods that are knit shape, the tariff change must occur from a heading outside the grouping 6101 through 6117. However, this change occurs within that grouping, that is, from the component panels, heading 6117, to the sweater, heading 6110. Accordingly, as the terms of the tariff shift are not met, 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":

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.

As the subject merchandise is knit to shape in a single country, namely Kyrgystan, Section 102.21(c)(3) applies.

HOLDING:

The country of origin of the boy’s pullover sweater, Style 043168 and the girl’s cardigan sweater, style MC452440, is Kyrgystan. Based upon international textile trade agreements products of Kyrgystan are currently not subject to quota or 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,

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