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NY K88182





August 17, 2004

CLA2-61:RR:NC:N3:TA:359:K88182

CATEGORY: CLASSIFICATION

Mr. Eric Flicker
Onwel California, Inc.
1143 East Janis Street
Carson, California 90746

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

Dear Mr. Flicker:

This is in reply to your letter dated July 29, 2004, requesting a classification and country of origin determination for a sample of women’s knitwear that will be imported into the United States. Your sample is returned as requested.

FACTS:

The subject merchandise consists of a woman’s knitted jacket, Style 2W1OW002, which has a fiber content of 75% cotton, 25% polyester. The jacket has a full-front opening with a zippered closure, a permanently attached self-fabric hood, long sleeves with rib knit cuffs, a rib knit bottom and two kangaroo pockets at the waist. The fabric, which is brushed of the outside of the jacket, has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. You submitted this style in three versions: two incomplete versions and a complete one. Exhibit “A” shows the jacket in its incomplete state after processing in China; Exhibit “B” shows the garment after processing in Hong Kong: and Exhibit “C” shows the jacket in its complete state after final processing in China.

This garment was the subject of an origin ruling, NY K86617. The fiber content of the garment has changed but the construction remains identical. The processing scenario has changed in that the garment is processed in three stages in this scenario.

The manufacturing operations for the woman’s knitted jacket are as follows:

China:

The fabric is cut into component parts
The hood is assembled
The rib knit cuffs are assembled
The rib knit bottom band is assembled
The kangaroo pockets are assembled and attached to the front panels Binding is sewn onto the hood edge and pocket openings

Hong Kong:

Sew the shoulder seams attaching the front and back panels Assembled the sleeves
Sew the sleeves to the body
Sew the side seams shut, attaching the front and back from the side

China:

Sew the front opening onto the front panels Attach the rib knit bottom to the front and back panels Attach the rib knit cuffs to the sleeves
Attach the zipper to both sides of the front panels Attach the hood
Stitch reinforcement seams along the front plackets Attach labels to the neck
Attach twill tape to back neckline of garment Sew single stitches along the neck of the garment Inspect the garment
Iron the garment
Fold and pack into poly bags
Sort and pack the garments into cartons for export packing

Finally, transit the goods to Hong Kong for shipment to the United States.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the woman’s knitted jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton: women’s. The rate of duty will be 15.9% ad valorem.

The jacket falls within textile category designation 335. 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.CUSTOMS.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

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 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 jacket 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, 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 following items constitute the most important assembly processes: Sewing the shoulder seams
Attaching the sleeves to the jacket
Sewing the side seams shut:
all of which occur in Hong Kong.

Accordingly, the country of origin of the woman’s knitted jacket is Hong Kong.

HOLDING:

The country of origin of the woman’s knitted jacket is Hong Kong. Based upon international textile trade agreements products of Hong Kong are 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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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