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 K88305 - NY K88358 > NY K88334

Previous Ruling Next Ruling
NY K88334




August 25, 2004

CLA2-61:RR:NC:TA 359 K88334

CATEGORY: CLASSIFICATION

Mr. Mok Wing David Lam
Come Long Fashion Knits Limited
2/F, Yick Shiu Industrial Building
No. 1, San On Street
Tuen Mun, N.T.
Hong Kong

RE: Classification and country of origin determination for a woman’s knit pullover; 19 CFR 102.21(c)(4); 19 CFR 102.21(c)(5).

Dear Mr. Lam:

This is in reply to your letter, dated August 6, 2004, requesting a classification and country of origin determination for a woman’s knit pullover that will be imported into the United States.

FACTS:

The pullover is constructed from 100% cotton finely knit fabric. The pullover has a crew neckline with keyhole, long sleeves with hems, a hemmed bottom and bands of sequin appliqués applied to the ends of the sleeves and the neckline. The garment is constructed from the following parts - one front panel, one back panel, two sleeve components, and a neckband component.

You have presented two manufacturing scenarios which will be referenced as Version A and Version B.

The manufacturing operations for Version A are as follows:

CHINA:

Cut the fabric to component parts
Form and hem the sleeves
Sew the shoulder seams joining the front and back panels Attach neckband to key hole and front and back panels Attach the sequin appliqués to the sleeves and neckline

COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS:

Attach sleeves to body
Sew side seams closed, joining the front and back panels Hem bottom
Attach labels
Iron, finish, inspect and pack for export

The manufacturing operations for Version B are as follows:

CHINA:

Cut the component parts from the rolled fabric Attach the self fabric key hole neck trim to the body Attach the sequin appliqués to the sleeves and body Form and hem the sleeves

COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS:

Sew the shoulder seams joining the front and back panels Attach the self fabric trim to the neckline Sew the side seams to join the front and back panels at the sides Attach the sleeves to the body
Iron, finish, inspect and pack for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for pullovers: Of cotton: women’s. The general rate of duty is 16.5% ad valorem.

The pullover 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 pullover is not knit to shape and consists of two or more components. Since the pullover 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".

In the case of the subject merchandise, in Version B, sewing the shoulder seams, sewing the neck trim to the body, sewing the side seams and attaching the sleeves to the body constitute the most important assembly processes. Accordingly, the country of origin of the pullover in Version B is the Commonwealth of the Northern Mariana Islands.

In Version A, it is not possible to determine whether the most important assembly or manufacturing process takes place in China or CNMI. Therefore, we continue with our analysis for Version A.

Paragraph (c)(5) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred". Accordingly, in the case of the pullover, in Version A, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, CNMI.

HOLDING:

The country of origin of the pullover for both Version A and Version B is the Commonwealth of the Northern Mariana Islands. Since the CNMI is not a foreign country and therefore, the United States has no quota or visa agreement with it, the pullover is neither subject to quota restraints nor to 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,

Previous Ruling Next Ruling

See also: