Classification and country of origin determination for women’s panties; 19 CFR 102.21(c)(2); tariff shift

NY G89238 April 26, 2001 CLA2-61:RR:NC:TAB:354 G89238 CATEGORY: Classification Mr. Brett Ian Harris Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: Classification and country of origin determination for women’s panties; 19 CFR 102.21(c)(2); tariff shift Dear Mr. Harris: This is in reply to your letter dated April 13, 2001, on behalf of Mast Industries Inc., requesting a classification and country of origin determination for knit panties that will be imported into the United States. FACTS: The subject merchandise consists of five pairs of women’s 100% cotton knit panties. The style numbers are 1511, 1521, 1531, 1551 and 93-1821 The manufacturing operations for the panties are as follows: SRI LANKA cutting of front, back and gusset panels front panel printed with a foil design MALDIVE ISLANDS attach and close the elasticized waist set, close and secure the gusset attach elastic for leg close and secure side seams if any ISSUE: What is the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the panties will be 6108.21.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton, women’s. The rate of duty will be 7.8 percent ad valorem. 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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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": 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. As the panties are wholly assembled in a single country, that is, the Maldive Islands, as per the terms of the tariff shift requirement, country of origin is conferred in the Maldive Islands. HOLDING: The country of origin of the panties is the Maldive Islands. 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 Brian Burtnik at 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division