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NY K89920




October 19, 2004

CLA2-RR:NC:TA:359 K89920

CATEGORY: CLASSIFICATION

Ms. Brenda A. Jacobs
Sidney Austin Brown & Wood LLP
1501 K Street, N. W.
Washington, D.C. 20005

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

Dear Ms. Jacobs:

This is in reply to your letter dated October 1, 2004, requesting a classification and country of origin determination for a woman’s pullover which will be imported into the United States. Your request was made on behalf of Hoi Meng Garment Manufacturing, Ltd.

FACTS:

The subject merchandise consists of a woman’s pullover made of 94% cotton and 6% spandex finely knit fabric. It is identified as style 265519. The pullover features a hood with a drawstring, a v-shape neck, long sleeves with binding tape, and a bottom finished with binding tape. The pullover is made of one front panel joined to two side panels with princess seams and a back panel.

In your letter you state that the garment will be produced in two countries, neither of which is an insular possession or a party to a free trade agreement or preference with the United States. The countries are identified as “Country A” and “Country B”.

The manufacturing operations for the pullover are as follows:

Country A :

Cut the fabric into component parts
Attach binding tape to the front neckline (the v-shape) Join the front panels to the side panels

Country B:

Sew the shoulder seam joining the front and back panels Join the sleeves to the garment
Sew the underarm sleeve seams shut
Sew the side panels to the back panel, forming the garment body

Country A:

The hood is made up
The hood is attached to the neckline and the neck binding is attached to the hood The binding is attached to the sleeves
The binding is attached to the bottom of the garment Buttonholes are made
The drawcord is attached
The labels are attached
The garment is packed 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 sweaters, pulloverand similar articles, knitted or crocheted: Of cotton: other: Other: Other: women’s or girls’. The rate of duty will be 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 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 assembled in a single country, territory or insular possession.

Section 102.21(e) states that the assembly must take place in one country, territory or insular possession. Accordingly, as the pullover is assembled partly in Country A and partly in Country B, 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, sewing the shoulder seam, attaching the sleeves, attaching the bottom waistband and sewing the side seams closed constitute the most important assembly processes. Accordingly, the country of origin of the pullover is Country B.

HOLDING:

The country of origin of the pullover 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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