Classification and country of origin determination for men’s knit garments; 19 CFR 102.21(c)(4)

NY G88295 May 16, 2001 CLA2-RR:NC:TA:N3:356 G88295 CATEGORY: Classification Mr. Jason M. Waite Grunfeld, Desiderio, Lebowitz & Silverman LLP 303 Peachtree Street, N.E., Suite 2980 Atlanta, GA 30308 RE: Classification and country of origin determination for men’s knit garments; 19 CFR 102.21(c)(4) Dear Mr. Waite: This is in reply to your letter dated March 12, 2001, on behalf of Everflow Apparel Industries Limited, requesting a classification and country of origin determination for two styles of men’s knit garments which will be imported into the United States. You have provided samples of the garment parts as they are partially assembled in China and samples of the finished garments as they will be imported from Honduras into the United States. As requested, your samples will be returned. FACTS: Style EVH-008 is a men’s pullover garment constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The garment has a partial front opening with a zipper closure; a convertible collar; a sweat patch at the rear neckline; long sleeves with elasticized capping; two zippered pockets below the waist; and a straight bottom finished with elasticized capping. Style EVH-009 is a men’s pair of pants constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The garment has a tunnel elastic waistband with an inside drawstring; side seam pockets with zipper closures; a rear inset pocket with a zipper closure; and hemmed legs with a drawcord and a cord lock at the ankle. THE MANUFACTURING OPERATIONS FOR STYLE EVH-008 ARE AS FOLLOWS: CHINA: the fabric is formed and cut into component parts (left and right front yokes, back yoke, lower front and back panels, sleeves, sweat patch, mesh lining, collar sections) the zippers are sewn to each side of the lower front panel the front yoke sections are joined to the lower front panel the collar sections are assembled and partially attached to the front yoke at either side of the front placket the zipper is attached to the front panel and to the collar section the mesh liner is attached to the front panel to form the pocket bag the rear yoke and lower rear panel are joined the sweat patch is partially attached to the back panel at the inner neckline the label is sewn to the sweat patch the sleeve seams are partially sewn closed elasticized capping is sewn to the sleeve cuff HONDURAS: the shoulder seams are sewn joining the front and back panels the sleeves are attached to the body of the garment the remainder of the sleeve seams are sewn closed the side seams are sewn closed joining the front and back panels elasticized capping is attached to the bottom of the front and back panels the collar is sewn to the remainder of the front panel and to the rear panel the remainder of the sweat patch is sewn to the back panel THE MANUFACTURING OPERATIONS FOR STYLE EVH-009 ARE AS FOLLOWS: CHINA: the fabric is formed and cut into component parts (left and right front leg sections, left and right rear leg sections, pocket bags) the side pockets are formed and zippers are sewn to the front panels drawstring holes are formed at the top of each front panel drawstring holes are formed at the bottom of the front and rear panels of each leg the pocket bags are top-stitched to both front panels at the waistband the pocket opening is cut in the right rear panel the zipper and pocket bag are sewn to the right rear panel the woven fabric label is sewn to the outside of the right rear pocket ribbon tape is inserted into the cord lock HONDURAS: the front and rear panels are sewn at the side seams the front and the back rise are sewn closed the inseam on each leg is sewn closed the tunnel waistband is formed and sewn with an inside elastic and drawstring the rear waistband label is sewn to the inside of the garment the leg cuffs are hemmed with an inside drawcord the ribbon loop with the attached cord lock is sewn to the lower leg seams ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for Style EVH-008 will be 6110.30.3050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, . . , and similar articles, knitted or crocheted: of man-made fibers: other: other: other: men’s or boys’. The rate of duty will be 32.7 % ad valorem. The applicable subheading for Style EVH-009 will be 6103.43.1520, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ . . . trousers: knitted or crocheted: of synthetic fibers: trousers and breeches: men’s. The rate of duty will be 28.7 % ad valorem. Style EVH-008 falls within textile category designation 638. Style EVH-009 falls within textile category designation 647. 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 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. Although the garments are not knit to shape and each consists of two or more component parts, they are not wholly assembled in a single country, territory or insular possession. Accordingly, as the terms of the tariff shift are not met, 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, nor wholly assembled in a single country, 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". In the case of STYLE EVH-008, the joining of the shoulder seams; the attachment of the sleeves; the joining of the side seams; the attachment of the collar; the attachment of the sweat patch; and the attachment of the elasticized capping constitute the most important assembly processes. In the case of STYLE EVH-009, the joining of the side seams; the joining of the front and back rise; the joining of the inseams, and the attaching of the elastic to the waistband constitute the most important assembly processes. Accordingly, under Section 102.21(c)(4), the country of origin of STYLES EVH-008 and EVH-009 is Honduras. HOLDING: The country of origin of STYLES EVH-008 and EVH-009 is Honduras. Based upon international textile trade agreements products of Honduras are not presently subject to quota or 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 Mary Ryan at 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division