Classification and country of origin for girl’s “hoodie” style cardigan; 19 CFR 102.21(c)(4)

NY G89333 March 28, 2001 CLA2-RR:NC:TA:N3:358 G89333 CATEGORY: Classification TARIFF NO. 6110.20.2075 Mr. Andy Teo Assistant Group Logistics Manager Ghim Li Group of Companies No. 41 Changi South Avenue 2 Singapore 486153 RE: Classification and country of origin for girl’s “hoodie” style cardigan; 19 CFR 102.21(c)(4) Dear Mr. Teo: This is in reply to your letter dated March 23, 2001, requesting a classification and country of origin determination for a girl’s hoodie style cardigan, your Reference No. Style 3A720, which will be imported into the United States. FACTS: The subject garment has two front pockets, a full front zipper opening, a hood, ribbed cuffs and a relaxed and ungathered ribbed waistband. There is embroidery work across the two front panels. The item is made of lightweight jersey knit 80 % cotton, 20% polyester fabric. The article will be manufactured in unnamed countries A and B. For purposes of this ruling it is assumed that the garment will be imported in girls’ sizes 7 to 16. One prospective production plan is contemplated. Production Plan Country A Pattern making and marking Front panels are sent for embroidery work Country B Piece goods are cut into component shapes Front panels are embroidered Making of hood Attached two front pockets onto the front panels Joining front and back panels on the shoulder seams Attaching the hood onto the garment Insert drawstrings to hood Insert label on back of neck Country A Sewing of left and right side seams Join both left and right sleeves to main body Attach bottom 1x1 rib waistband to body Attach 1x1 rib cuff to sleeve openings Making of zipper Cutting threads Final inspection Packing for export ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the girl’s hoodie style cardigan, your Reference No.Style 3A720, will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts and similar articles, knitted or crocheted, of cotton, other, women’s or girls’. The rate of duty will be 17.8 percent ad valorem. Girl’s finely knit cotton cardigans fall within textile category designation 339. 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 (1) 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. Section 102.21(e) states that the country of origin for the girl’s hoodie style cardigan is the country where the unassembled components are wholly assembled. Accordingly, as the hoodie is not assembled in a single country, 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 to shape, 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 this case, the assembly of the garment, under the production plan, occurs in both countries A and B. For the proposed production plan, it is the opinion of this office, that the assembly in country A, where, among other activities, the sewing of the sleeves to the main body, the sewing of the side seams to join the front and back panels, the application of embroidery work to the front panels, the sewing of the zipper, and the sewing of the waistband to the main body occur, constitute the most important assembly processes. Accordingly, for the proposed production plan, the country of origin of the girl’s hoodie style cardigan, your Reference No. Style 3A720, is country A. HOLDING: The country of origin of the girl’s hoodie style cardigan, your Reference No. Style 3A720, 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 Bruce Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division