U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Classification and country of origin determination for women’s knit shirt and pants; 19 CFR 102.21(c)(2); tariff shift.
NY G89923 May 7, 2001 CLA2-RR:NC:TA:N3:361 G89923 CATEGORY: Classification Ms. Rosemary Cali V.P. Operations Makalot USA, Inc. Division of Makalot Industrial co., Ltd. 110 West 40th Street Suite 603 New York, NY 10018 RE: Classification and country of origin determination for women’s knit shirt and pants; 19 CFR 102.21(c)(2); tariff shift. Dear Ms. Cali: This is in reply to your letter dated April 4, 2001, requesting a classification and country of origin determination a woman’s knit shirt and woman’s knit pants which will be imported into the United States. You have provided a sample of the garment and of the parts showing how it will be assembled before importation into the United States. As requested, your sample and parts will be returned. FACTS: The submitted shirt and pants are designated as style 57506. Both garments are constructed from 100% polyester knit fabric. The shirt has a full front opening with a button closure; a rounded neckline; a chest pocket; embroidery; and a plain, hemmed bottom. The sleeves, neckline, and placket are trimmed with an elasticized binding. The fabric of the shirt has more than ten stitches per centimeter in both the horizontal and vertical directions. The pull-on pants have an elasticized waistband with a ribbon trim and leg openings trimmed with an elasticized binding. Although you have referred to the garments as pajamas, based on their appearance, they can have a variety of uses, thus they are not classified in heading 6108 as pajamas. The manufacturing operations for the shirt and pants are as follows: China: Fabric is cut into component parts Shirt panels are embroidered El Salvador: Shirt Pocket is sewn onto left front panel Sleeve openings are finished with binding Shoulder seams are joined and top stitched Sleeves are attached to the front and back panels and top stitched Side seams are joined Sleeves are tacked at the sleeve opening Bottom is hemmed Neck and placket are finished with binding Buttons are attached Pants Front and back rises are joined and top stitched Outseams are joined and top stitched Leg openings are finished with binding Inseams are joined Leg openings are tacked Elastic waistband and ribbon are attached. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s...shirts, knitted or crocheted: of man-made fibers. The rate of duty will be 32.8 percent ad valorem. The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s...trousers… knitted or crocheted: of man-made fibers. The rate of duty will be 28.7 percent ad valorem. The shirt falls within textile category 639; the pants fall within textile category designation 648. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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. The term wholly assembled is defined in 19CFR102.21(b)(6), as follows: Wholly assembled. The term “wholly assembled” when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession. The shirt and the pants are not knit to shape and each consists of two or more component parts. The pants are wholly assembled in a single country - El Salvador. Except for the embroidery on the shirt panels and pocket, the shirt is wholly assembled in a single country – El Salvador. Accordingly, the terms of the tariff shift are met, and the country of origin is El Salvador for both the shirt and the pants, based on Section 102.21(c)(2). HOLDING: The country of origin of the shirt and pants is El Salvador. Based upon international textile trade agreements products of El Salvador 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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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