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NY N026168




April 22, 2008

CLA2-OT:RR:NC:TAB:354

CATEGORY: CLASSIFICATION

Ms. Esther Ha
Nurian International Inc.
108 BangI Dong SongPa Gu
Seoul, Korea

RE: Classification and country of origin determination for knit-to-shape undergarments; 19 CFR 102.21(c)(2) tariff shift; 19 CFR 102.21(c)(3)

Dear Ms. Ha:

This is in reply to your letter dated April 15, 2008, requesting a classification and country of origin determination for knit-to-shape undergarments which will be imported into the United States.

FACTS:

The subject merchandise consists of five samples of knit-to-shape women’s undergarments that you state will be knit-to-shape and dyed in China or Korea, then sent to Vietnam for cutting along the lines of demarcation, sewing, assembly and packing. All five undergarments are made up of 88% nylon and 12% spandex knit fabric. The garments are then imported into the United States.

Style #7220 “Seamless Brief” and style #7222 “Seamless High Waist Brief,” will be knit into tubular components in China or Korea, and feature 1½ inch self-start waists and clear and continuous lines of demarcation indicated by a change in the knit pattern delineating the leg openings. In Vietnam, cutting along the lines of demarcation takes place, to create the leg openings. The crotch area that was created after the leg openings were cut is also sewn closed on one side to create the finished briefs. Elasticized capping is also sewn to the leg openings.

Style #7216 “Seamless V-Neck Camisole,” and style #7217 “Seamless V-Neck Camisole” will be knit into tubular components in China or Korea, featuring self-start bottoms and clear and continuous lines of demarcation indicated by a change in the knit pattern delineating the arm and neck openings. In Vietnam, cutting along the lines of demarcation takes place to create the arm and neck openings of style #7217, and to create the body of style #7216. Elasticized capping is also sewn to the arm and neck openings of both styles. The elasticized capping of style #7216 extends to form the elasticized, adjustable shoulder straps.

Style #7221 “Seamless High Waist Mid-Leg” is a girdle with two-ply leg extensions that reaches down to the mid thigh, and features a separately sewn-in and lined gusset crotch. Tubular knit components with a self-start waist and lines of demarcation will be created in China or Korea. In Vietnam, cutting along the lines of demarcation takes place to create the leg openings, which are then sewn closed to create the legs, and the crotch portion is sewn in.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for styles #7220 and #7222 will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of man-made fibers: otherwomen’s. The general rate of duty will be 15.6% ad valorem.

The applicable subheading for styles #7216 and #7217 will be 6109.90.1065, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials, of man-made fibers, women’s or girls’, tank tops and singlets, women’s. The general rate of duty will be 32% al valorem.

The applicable subheading for style #7221 will be 6212.20.0020, HTSUS, which provides for brassieres, girdles, corsets, braces, garters and similar articles and parts thereof, whether or not knitted or crocheted: girdles and panty-girdlesof man-made fibers. The general rate of duty will be 20% 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, “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, “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,

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 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.

6210 – 6212 (1) If the good consists of two or more component parts, a change to an assembled good of heading 6210 through 6212 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory or insular possession. (2) If the good does not consist of two or more component parts, a change to heading 6210 through 6212 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, 5602 through 5603, 5801 through 5806, 5809 through 5811, 5903, 5906 through 5907, 6001 through 6006, and 6217, and subheading 6307.90, and provided that the change is the result of a fabric-making process.

As styles #7220, #7222, #7216 and #7217 are knit to shape in a single country, that is, China or Korea, as per the terms of the tariff shift requirement for headings 6101 – 6117 (above), country of origin is conferred in China or Korea.

For style #7221, which falls within the terms of the tariff shift requirement for headings 6210 – 6212 (above):

The term “wholly assembled” when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliqués, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets) will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession.

As style #7221 is not “wholly assembled” in Vietnam because it consists of a single knit-to-shape component (the attachment of the gusset crotch portion is considered a ‘minor subassembly’), 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;

As style #7221 was knit-to-shape in China or Korea, the country of origin is conferred in China or Korea.

HOLDING:

The country of origin of all submitted styles will be China or Korea.

Styles #7220 and #7222 fall within textile category 652. Styles #7216 and #7217 fall within textile category 639. Style #7221 falls within textile category 649. 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. 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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