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NY L86115





August 8, 2005

CLA2-RR:NC:3:353 L86115

CATEGORY: CLASSIFICATION

Mr. John B. Pellegrini
McGuire Woods LLP
1345 Avenue of the Americas
New York, NY 10105-0106

RE: Classification and country of origin determination for socks; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Pellegrini:

This is in reply to your letter dated July 12, 2005, on behalf of Paris Accessories, Inc., requesting a classification and country of origin determination for socks that will be imported into the United States.

FACTS:

The subject merchandise consists of socks composed of knit 77% cotton, 20% polyester and 3% spandex yarn. Style 2451 and style 2458 are cuff socks. Style 2459 is a cuff sock with lace edging. All three styles are girl’s socks.

The manufacturing operations for the socks are as follows: The yarn is made in China. The socks will be knit to shape in Korea with the exception of toe seaming. The socks will then be taken to China for toe seaming, boarding, attaching lace (style 2459), setting and packaging.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for styles 2451 and 2458 will be 6115.92.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for panty hose, tights, stockings, socks and other hosiery, of cotton: other: other The general rate of duty will be 13.5 percent ad valorem.

The applicable subheading for style 2459 will be 6115.92.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for panty hose, tights, stockings, socks and other hosiery, of cotton: other: containing lace or net. The general rate of duty will be 10 percent 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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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 (3) If the good is knit to shape, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, 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 lace trim on sock style 2459 is not considered a major part per paragraph (a)(4) of Section 102.21.

As the components are knit to shape in a single country, that is, Korea, as per the terms of the tariff shift requirement, country of origin is conferred in Korea.

HOLDING:

The country of origin of the socks is Korea.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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