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NY K87853




August 5, 2004

CLA2-RR:NC:TA:359 K87853

CATEGORY: CLASSIFICATION

Mr. Arthur W. Bodek
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th flr
New York, NY 10022-4877

RE: Classification and country of origin determination for a woman’s knit top; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Bodek:

This is in reply to your letter dated July 14, 2004, requesting a classification and country of origin determination for a woman’s knit top, which will be imported into the United States. This request was made on behalf of Mast Industries, Inc., Columbus, Ohio.

FACTS:

The subject merchandise consists of a woman’s finely knit tank-styled top with a rib knit bottom. The garment features a rounded neckline (front and back), rounded armholes and separately attached narrow shoulder straps and neck capping. You state that the fiber content of the garment, identified as style numbers IT1010 or IT1011, will be 65% rayon and 35% polyester, 65% rayon and 35% cotton, or another chief weight man-made fiber blend.

You have submitted a sample of the garment in its finished condition; one already separated body blank and a length of the knit fabric of body blanks with the lines of demarcation. You did not submit any of the strap or neckline capping material. Your samples will be returned as you have requested.

You have stated that two countries will be involved in the production of this garment. In your letter you state that it will be Korea, or Country “A”, and Commonwealth of the Northern Mariana Islands (“CNMI”), or Country “B. As you submitted no further information regarding CNMI, we will limit our response to treating the countries involved as Country “A” and Country “B” and not address any special circumstances that might be involved with the CNMI.

The manufacturing operations for the top are as follows:

Country A (Korea):

Yarn is knit into a roll of tubular body blanks with lines of demarcation separating the blanks

Country B (CNMI or elsewhere):

The body blanks are separated
The neckline is cut for both the front and the back (the top of the blank is straight across until it is cut for the neckline The armholes are cut (the blank is straight in this area until cut to a curve) The shoulder straps and the neckline capping is sewn to the body of the garment

You state that as a minor variation of the above described processes, the body blanks may be separated in Country “A” (instead of Country “B”), with all of the cutting and assembly still being performed in Country “B”.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the top will be 6110.30.3055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers, Other: Other: Other: Other: Women’s or girls’. The rate of duty will be 32% ad valorem.

The top falls within textile category designation 639. 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:

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 assemble in a single country, territory, or insular possession.

As the top is wholly assembled in a single country, that is, Country “B”, as per the terms of the tariff shift requirement, country of origin is conferred in Country “B”.

HOLDING:

The country of origin of the top is Country “B”.

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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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