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NY M80316




February 10, 2006

CLA2-RR:TA:N3:358 M80316

CATEGORY: CLASSIFICATION

Ms. Fifi Pudjijanto
Gap Inc.
345 Spears Street
San Francisco, CA 9405

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

Dear Ms. Pudjijanto:

This is in reply to your letter dated February 3, 2006 requesting a classification and country of origin determination for socks that will be imported into the United States.

The subject merchandise, Style 342693 Triple Roll, is a pair of socks that is composed of 79% cotton, 17% polyester, and 4% spandex knit fabric. The socks do not contain any lace or net material.

The manufacturing operations for the socks, according to your letter, are as follows:

The socks will be knit to shape in Korea. The socks will then be shipped to China for toe linking and packaging. The packed socks will be returned to Korea and shipped to the United States.

       The applicable subheading for the socks, Style 342693 Triple Roll, in infants’ sizes newborn to 2 years of age will be 6111.20.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, other, babies’ socks and booties. The duty rate will be 8.1 percent ad valorem.

The applicable subheading for the socks, Style 342693 Triple Roll, in toddler sizes 2T to 4T will be 6115.92.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for socks and other hosiery, other, of cotton, other, other. The duty rate will be 10 percent ad valorem.

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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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 6117.10 provided for in paragraph (e)(2) of this section, a change to 6101 through 6117 from any heading outside that group, provided that the knit to shape components are knit to shape in a single country, territory, or insular possession.

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.  

The country of origin of the socks, Style 342693 Triple Roll, 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.

Babies’ socks, sizes newborn to two years of age, fall within textile category designation 239. Toddler socks, sizes 2T to 4T, fall within textile category designation 332. 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.

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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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