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NY L87778





October 20, 2005

CLA2-RR:NC:TA:361 L87778

CATEGORY: CLASSIFICATION

Mr. Ego Leung, Chief Financial Officer
Come Long Fashion Knits Limited
2/F Yick Shiu Industrial Building
No. 1 San On Street
Tuen Mun, N.T. Hong Kong

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

Dear Mr. Leung:

This is in reply to your letter dated September 23, 2005, requesting a classification and country of origin determination for a woman’s knit shirt that will be imported into the United States. The submitted sample and partially assembled components will be returned, as requested.

FACTS:

The submitted garment is a woman’s shirt, style A37717, made from 100 percent cotton rib knit fabric with more than ten stitches per centimeter in both the horizontal and vertical directions. The shirt has a neckband, a partial front opening with a zipper closure, long sleeves, and a hemmed bottom with side slits.

The manufacturing operations for the shirt may take place under one of the following three scenarios:

VERSION A

CHINA
Cut fabric into component parts
Sew the shoulder seams to join the front and back panels Sew the neck band to the front and back panels Sew placket to the front panel, and attach zipper Hem the sleeves, closing the bottom of the sleeve a short distance above the hem Create side slits and tack the front and back panels a short distance above the side slits Hem the bottom
Sew a triple needle cover stitch around the neckband

COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS Attach sleeves
Sew the side seams and continue the seam to complete the underarm seam Sew a triple needle cover stitch around the armhole Attach labels
Inspect, Iron and pack garments for export

VERSION B

CHINA
Cut fabric into component parts
Sew the shoulder seams to join the front and back panels Sew the neck band to the front and back panels Sew placket to the front panel, and attach zipper Hem the sleeves, closing the bottom of the sleeve a short distance above the hem Sew a triple needle cover stitch around the neckband

COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS Attach sleeves
Sew the side seams and continue the seam to complete the underarm seam Create side slits
Hem the bottom
Sew a triple needle cover stitch around the armhole Attach labels
Inspect, Iron and pack garments for export

VERSION C

CHINA
Cut fabric into component parts
Sew the shoulder seams to join the front and back panels Sew the neck band to the front and back panels Sew placket to the front panel, and attach zipper Hem the sleeves
Sew a triple needle cover stitch around the neckband

COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS Attach sleeves
Sew the side seams and continue the seam to complete the underarm seam Create side slits
Hem the bottom
Sew a triple needle cover stitch around the armhole Attach labels
Inspect, Iron and pack garments for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the shirt will be 6106.10.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Women’s shirtsknitted or crocheted: Of cotton. The general rate of duty is 19.7% ad valorem.

The shirt 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 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 shirt 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 for Versions A, B, and C are: sewing the shoulder seams to join the front and back panels; sewing the neckband to the front and back panels; and sewing the placket to the front panel and attaching the zipper. Accordingly, the country of origin is China, the country in which these operations occur.

HOLDING:

The country of origin of the woman’s shirt under all three manufacturing versions is the China. 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 Angela DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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