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9592431996-05-17HeadquartersClassification

Clarification of Headquarters Ruling Letter (HQ) 958848; 19 CFR 102.21(c)(3)(I)

U.S. Customs and Border Protection · CROSS Database

Summary

Clarification of Headquarters Ruling Letter (HQ) 958848; 19 CFR 102.21(c)(3)(I)

Ruling Text

HQ 959243 May 17, 1996 CLA-2 RR:TC:TE 959243 CMR CATEGORY: Classification Paul Racano Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: Clarification of Headquarters Ruling Letter (HQ) 958848; 19 CFR 102.21(c)(3)(I) Dear Mr. Racano: On April 9, 1996, this office issued to you HQ 958848 regarding the country of origin of a woman's knit garment. The decision in that ruling is correct, however, it was based upon application of section 102.21(c)(2). This paragraph of section 102.21 refers to the rules set out in section 102.21(e), i.e., specific tariff rules. The garment at issue in HQ 958848 was classifiable in heading 6110, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The appropriate tariff rule in section 102.21(e) requires a tariff shift occur. It states: 6101-6117 (3) 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. As stated above, the garment at issue was classifiable in heading 6110, HTSUSA. Thus, the above rule requires a tariff shift to heading 6110 occur. The tariff shift to heading 6110 occurs in Hong Kong from components classifiable in heading 6117. Applying the tariff shift rule, the tariff shift occurring in Hong Kong fails to meet the requirements of the rule and origin cannot be determined by application of section 102.21(c)(2). -2- Section 102.21(c)(3) states that "[w]here 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 the knit to shape components of the good were knit in China, China is the country of origin and was correctly stated to be the country of origin of the good in HQ 958848. Sincerely, John Durant, Director Tariff Classification Appeals Division

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