Classification and country of origin determination for a woman’s knitted pullover; 19 CFR 102.21(c)(3)

NY G88254 March 20, 2001 CLA2-61:RR:NC:TA:359 G88254 CATEGORY: Classification Ms. Ebbie Kim Yeong Fong Co., Ltd. (Chin Tzan Co., Ltd.) 5th Floor, No. 9, Lane 62 Yen-Chi Street Taipei, Taiwan RE: Classification and country of origin determination for a woman’s knitted pullover; 19 CFR 102.21(c)(3) Dear Ms. Ebbie: This is in reply to your letter undated but received at Customs’ Headquarters, Washington, D.C., on February 16, 20001, requesting a classification and country of origin determination for a woman’s knitted pullover which will be imported into the United States. The sample garment and its component panels which you submitted are retained by this office for instructional purposes. FACTS: Style WS 515552 is a woman’s knitted sleeveless pullover that is made from 55% acrylic, 45% cotton knitted fabric. The garment has rib knit capping on the round neckline and the armholes. The bottom of the pullover is tubular knit. Its fabric has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The pullover extends from the wearer’s neck and shoulders to below her waist. The component panels of the pullover consist of the following: Front Panel self-start bottom self-finished sides neck and armholes contoured to shape during the knitting process Back Panel same as front panel Fabric Strips for Neck and Armhole Openings For the purpose of determining the country of origin of the pullover, both of the component panels (the “major parts”) are considered knit to shape. We are assuming that the countries used in producing this product, which you designated as “Country A” and “Country B”, include neither Israel nor a signatory country of the North American Free Trade Agreement (the NAFTA). The manufacturing operations for the woman’s knitted pullover are as follows: In Country “A” all panels are knitted In Country “B” panels are assembled into the pullover pullover is finished and packaged ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the woman’s knitted pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers…knitted or crocheted: of man-made fibers: other, other, other, other, other, women’s or girls’. The rate of duty will be 32.7% ad valorem. The pullover falls within textile category designation 639. 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.CUSTOMS.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: On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by 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 6110.30.3055 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 Section 102.21(e) states that the change in tariff heading must occur outside of the designated grouping (headings 6101 through 6117); however, the change which occurs during this manufacturing process takes place within that grouping (from parts of 6117 to the sweater of 6110). Accordingly, as the required tariff shift does not occur, 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 the subject merchandise is knit to shape in a single country, viz. Country A, Section 102.21(c)(3) applies. HOLDING: The country of origin of the woman’s knitted pullover, Style WS 515552, is Country A. Based upon international textile trade agreements products of Country A may be subject to quota and the requirement of a visa. 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division