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NY M86346





September 27, 2006

CLA2-RR:NC:TA:361 M86346

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 women’s knit skirt; 19 CFR 102.21(c)(4).

Dear Mr. Leung:

This is in reply to your letter dated September 1, 2006, requesting a classification and country of origin determination for a women’s knit skirt that will be imported into the United States. The submitted sample and partially assembled components will be returned, as requested.

FACTS:

The submitted item is a woman’s skirt, style 200304, made from 70 percent polyester, 18 percent nylon, 7 percent spandex knit fabric. The fully lined skirt is made from 10 gores sewn together, and has an elasticized waistband and knit openwork trim finishing the bottom.

You also submitted the partially assembled component panels as they will be exported from China under two manufacturing options. The information provided below is based primarily on the components submitted, rather than the list of manufacturing operations, which was somewhat imprecise.

VERSION A

CHINA
Cut fabric into component parts
For both the shell and lining, sew the 10 gores together, leaving one seam unattached. Attach the knit openwork fabric to the bottom For both the shell and lining, sew the two segments of the waistband together

COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS Sew the remaining seam of the shell and lining Attach the waistband
Attach the lining to the shell
Sew the elastic to the waistband
Attach main, size, content and care labels* Inspect, Iron and pack garments for export

VERSION B

CHINA
Cut fabric into component parts
For both the shell and lining, attach 5 gores together. For both the shell and lining, attach the remaining 5 gores together Attach the knit openwork fabric to the bottom of both sections For both the shell and lining, sew the two segments of the waistband together

COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS Sew the remaining seam of the shell and lining Attach the waistband
Attach the lining to the shell
Sew the elastic to the waistband
Attach main, size, content and care labels* Inspect, Iron and pack garments for export

*Note: the submitted completed garment did not have labels

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sskirtsknitted or crocheted: Of synthetic fibers. The general rate of duty is 16% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 garment 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".

For Version A, the most important assembly operation is sewing the 10 gores together, leaving one seam unattached; attaching the knit openwork fabric to the bottom; and sewing the two segments of the waistband together. For Version B, attaching the first five gores; attaching the remaining five gores, attaching the knit openwork fabric to the bottom of both sections; and sewing the two segments of the waistband together. Accordingly, for both versions, the country of origin is the China, the country in which these operations occurs.

HOLDING:

The country of origin of the skirt, under both manufacturing versions, is China.

The skirt falls within textile category 641. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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