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NY L86050




July 12, 2005

CLA2-RR:NC:TA:359 L86050

CATEGORY: CLASSIFICATION

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

RE: Classification and country of origin determination for a woman’s knit pullover; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Tao:

This is in reply to your letter dated June 27, 2005, requesting a classification and country of origin determination for style 18G605, which will be imported into the United States.

FACTS:

The subject merchandise consists of a woman’s finely knit jersey fabric pullover. The garment features a v-neck with long sleeves. It is made of 100% cotton fiber and is identified as style 18G605. The edges of the sleeves and bottom of the garment are accented by means of a contrasting band of color measuring approximately one inch in width. This color is part of the panel of the component piece – it is part of the continuously knit panel. You submitted a sample of the completed garment as well as the components in their pre-assembly stage.

The components are knit in a continuous “blanket”. Presented to this office was one piece of fabric containing the two sleeves, and the front and back panel of the garment. All four of the component pieces are accentuated by lines of demarcation, however, these lines of demarcation do not transect the accent “border” which forms the bottom of the blanket of components. As such, the pieces have only partial lines of demarcation and cannot be considered “knit-to-shape” for purposes of classification and origin determination.

The manufacturing operations for style 18G605 are as follows:

Taiwan:

The fabric is made
The fabric is packed and shipped to China for assembly.

China:

The component parts are wholly assembled in this country as follows:

The panels are separated into the component pieces The component pieces are assembled by linking and looping and some sewing into the garment The completed garments are trimmed
The garments are washed and inspected
The garments are packed for export

Hong Kong:

The garment are exported to the United States

ISSUE:

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

CLASSIFICATION:

The applicable subheading for style 18G605 will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pulloversand similar articles, knitted or crocheted: Of cotton: Other, Other: Women’s or girls’. The 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 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.

As we stated above, the garment is not considered knit-to-shape. But, as the pullover is assembled in a single country, that is, in China, as per the terms of the tariff shift requirement, country of origin is conferred in China.

HOLDING:

The country of origin of the pullover is China.

Style 18G605 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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