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NY L82496




March 8, 2005

CLA2-RR:NC:TA:359 L82496

CATEGORY: CLASSIFICATION

Ms. Maryanne Tao
Jiing Sheng (USA) Ltd.
110 West 40th Street, Suite 1500
New York, NY 10018

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

Dear Ms. Tao:

This is in reply to your letter dated January 28, 2005, requesting a classification and country of origin determination for a woman’s knitted cardigan, which will be imported into the United States.

FACTS:

The subject merchandise consists of a woman’s knitted cardigan identified as style WSMU6374. The cardigan is constructed from fabric containing 68% cotton and 32% nylon fibers. The cardigan features long raglan sleeves, a zippered front opening with pouch pockets and a hood. The fabric of the cardigan has greater than nine stitches per two centimeters, measured in the direction in which the stitches were formed. In addition to a finished garment you submitted the component panels from which the cardigan is constructed.

These consist of a back panel which has a self start bottom, self-finished sides, armholes and neckline contoured to shape during the knitting process; two sleeve panels with self-start ends, self-finished sides and contoured to shape at the point of joining the sleeve panel to the body of the garment; two front panels which have self-start bottoms, self finished sides and a neckline contoured to shape during the knitting process; and two pieces of the hood which feature self-start ends, self finished sides and contoured to shape at the point of joining the hood to the neckline. ( It is to be noted that the hood pieces do not constitute “major pieces” for purposes of determining knit to shape origin.)

The manufacturing operations for the cardigan are as follows:

Taiwan:

The yarn is formed and the back, sleeve, hood and pocket panels are knitted.

China:

The front panels are knitted, the garment is linked together, finished and sent 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 style WSMU6374 will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweatersand similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’. The general rate of duty will be 16.5% ad valorem.

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 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.

Section 102.21(e) states that the tariff shift must occur from a heading outside of the group 6101 through 6117: however, the instant tariff shift occurs within the designated headings. Accordingly, as the cardigan does not qualify for the tariff shift, 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 not knit to shape 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 knitting to shape of the back panel and the two sleeve panels, which occur in Taiwan, constitutes the most important assembly or manufacturing process. Accordingly, the country of origin of the cardigan is Taiwan.

HOLDING:

The country of origin of the cardigan, style WSMU6374 is Taiwan.

Styles WSMU6374 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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