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 K86078 - NY K86123 > NY K86115

Previous Ruling Next Ruling
NY K86115





May 25, 2004
CLA-2-61:RR:NC:TA:361 K86115

CATEGORY: COUNTRY OF ORIGIN

Miss Sharon Lim
Ghim Li Enterprise (USA) Inc.
501 Seventh Avenue, Suite 509
New York, NY 10018

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

Dear Miss. Lim:

This is in reply to your letter dated April 28, requesting a classification and country of origin determination for one submitted garment, that will be produced under style numbers 9891/P/W and 9665/P/W. The sample and partially completed garment will be returned, as requested.

FACTS:

The submitted garment is a shirt made up of 84 percent cotton, 11 percent polyester and five-percent spandex knit fleece fabric. The shirt has a stand-up collar, a partial front opening with a zipper closure, long sleeves, and a plain, hemmed bottom. The knit fabric has more than ten stitches per centimeter, measured in both the horizontal and vertical directions.

The garment is made up of the following components: a front and back collar panel; a front center panel with an opening for a zipper; a back center panel; two font-side panels that extend from the armhole to the hem; two back-side panels that extend from the armhole to the hem; and two sleeve panels.

You have indicated that the garment may be made under one of the following production plans.

Production Plan 1

Country A
Pattern Making and Marking
Fabric is cut into component parts
Make front placket and attach zipper
Make mock turtle collar and attach to front and back panels Attach front and back panels at the shoulder seams Attach front-side panels to front panel
Attach back-side panels to back panel

Country B
Hem sleeves
Attach sleeves
Insert main/care labels into neckline
Sew side seams*
Hem bottom
Trimming, inspection, packing for export

Production Plan 2

Country A
Pattern Making and Marking
Fabric is cut into component parts
Make front placket and attach zipper
Make mock turtle collar and attach to front and back panels Attach front and back panels at the shoulder seams

Country B
Attach front-side panels to front panel
Attach back-side panels to back panel
Attach sleeves
Hem sleeves
Insert main/care labels into neckline
Sew side seams*
Hem bottom
Trimming, inspection, packing for export

Production Plan 3

Country A
Pattern Making and Marking
Fabric is cut into component parts
Make front placket and attach zipper
Make mock turtle collar and attach to front and back panels Attach front and back panels at the shoulder seams Hem sleeves
Attach front-side panels to front panel
Attach back-side panels to back panel

Country B
Attach sleeves
Insert main/care labels into neckline
Sew side seams*
Hem bottom
Trimming, inspection, packing for export

Production Plan 4

Country A
Pattern Making and Marking
Fabric is cut into component parts

Country B
Make front placket and attach zipper
Make mock turtle collar and attach to front and back panels Attach front and back panels at the shoulder seams Hem sleeves
Attach front-side panels to front panel
Attach back-side panels to back panel
Attach sleeves
Insert main/care labels into neckline
Sew side seams*
Hem bottom
Trimming, inspection, packing for export

*Based on the submitted garment and partially assembled garment, this operation also consists of closing the sleeve seam.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for styles 9891/P/W and 9665/P/W will be 6106.10.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Women’sshirts, knitted or crocheted: Of cotton. The general rate of duty is 19.7 percent ad valorem.

The garment 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 garment 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 subject style will be classified within the above noted range, specifically within heading 6106. The garment consists of two or more components and the components are not knit to shape. Under production plan 4, as the garment is wholly assembled in a single country, Country B, the terms of the tariff shift are met. Accordingly, the country of origin under production plan 4 is Country B. Under production plans 1, 2, and 3, the terms of the tariff shift are not met, as the garment is not wholly assembled in a single country.

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".

For production plan 1, the most important assembly operations occur where the front placket and zipper are attached; the collar is attached; the front and back panels are attached at the shoulder seams; the front-side panels are attached to the front panel; and the back-side panels are attached to the back panel. Accordingly, the country of origin for production plan 1 is country A, the country in which these operations occur.

For production plan 2, the most important assembly operations occur where the front placket and zipper are attached; the collar is attached; and the front and back panels are attached at the shoulder seams. Accordingly, the country of origin for production plan 1 is country A, the country in which these operations occur.

For production plan 3, the most important assembly operations occur where the front placket and zipper are attached; the collar is attached; the front and back panels are attached at the shoulder seams; the front-side panels are attached to the front panel; and the back-side panels are attached to the back panel. Accordingly, the country of origin for production plan 1 is country A, the country in which these operations occur.

HOLDING:

The country of origin for the garment is as follows: Under production plans 1,2, and 3: Country A Under production plan 4: Country B.
Based upon international textile trade agreements, products of countries A or 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,

Previous Ruling Next Ruling

See also: