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NY K89611




October 21, 2004

CLA2-RR:NC:TA:331 K89611

CATEGORY: CLASSIFICATION

Ms. Rhoda A. Salus
Sandler, Travis & Rosenberg, P.A.
Attorneys at Law
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: Classification and country of origin determination for a sample of women’s knit garment, similar to a tank top; 19 CFR 102.21(c)(4).

Dear Ms. Salus:

This is in reply to your letter dated September 21, requesting a classification and country of origin determination on behalf of Hong Ho Mexico S.A. De C.V. for a woman’s knitted garment, similar to a tank top that will be imported into the United States. The submitted sample and partially assembled components will be returned, as requested.

FACTS:

The submitted garment, style JK3005 is constructed from 95 percent cotton, five percent spandex knit fabric. The garment has an inner crop racer back styled top permanently attached to an outer garment. When viewed as a unit, the two garments have an appearance similar to a racer back tank top. The inner layer has shoulder straps that measure approximately one inch at the top, a U-shaped neckline in front and back, and a bottom finished with elastic. The outer layer has ¼ inch adjustable shoulder straps, a V-shaped neckline in front, and a hemmed bottom. The upper edge of the back extends straight across from side seam to side seam. When worn, the inner layer is visible in the front, upper back, and shoulder areas.

You also submitted the partially assembled component panels as they will be exported from Country A/China. The manufacturing operations for the garment are as follows.

COUNTRY A - CHINA
Fabric is cut into component parts
Sew narrow binding to the neckline and armholes of the front panel, extending the binding to create the strap Sew the ribbon straps (including adjusters) to the end of the binding straps Sew the binding to the back panel
Sew the binding and elastic to the front crop panel Sew the binding, elastic, and main label to the back crop panel

COUNTRY B - Mexico
Attach size label to main label
Join crop panels at shoulders
Attach straps to back panel
Join front and back crop panels*
Join side seams of outer garment*
Attach labels to inside left seam
Hem bottom
Trim, wash, inspect, and pack for export
*these two are done in a single operation, so that the outer and inner garments are permanently attached in the same seam.

ISSUE:

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

CLASSIFICATION:

In your ruling request, you recommended classification the garment as a top of heading 6114. The Explanatory Notes to heading 6114 state, in part: This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter. The submitted garment meets the requirements of garments similar to tank tops. The presence of the inner crop top permanently attached at the sides provides the garment as a whole sufficient coverage and appropriate silhouette for inclusion in heading 6109. Therefore, heading 6114 cannot be considered.

The applicable subheading for style JK3005, will be 6109.10.0070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other. The general rate of duty is 16.5% ad valorem.

The garment 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 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 submitted garment is not knit to shape and consists of two or more components. As the garment is assembled in more than one country, territory or insular possession, the terms of the tariff shift are not met, and, therefore, 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, 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".

The most important assembly operations are: joining the crop panels at the shoulders; attaching the straps to the back panel; joining the front and back of the crop panel; joining the side seams of the outer garment. Accordingly, the country of origin is the country in which these operations occur. The country of origin is Country B, which may be Mexico.

HOLDING:

The country of origin of the garment is Country B. Based upon international textile trade agreements, products of Country B may be subject to quota and the requirement of a visa. If country B is Mexico, the garment 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 Angela DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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