Modification of New York Ruling Letter (NY) N026168, dated April 22, 2008; Country of origin; 19 U.S.C. § 3592

HQ H258586 February 19, 2015 OT:RR:CTF:VS H258586 CMR CATEGORY: Classification Ms. Esther Ha Nurian International Inc. 108 Bangl Dong SongPa GU Seoul, Korea RE: Modification of New York Ruling Letter (NY) N026168, dated April 22, 2008; Country of origin; 19 U.S.C. § 3592 Dear Ms. Ha: It has come to our attention that an error was made in the analysis of the country of origin determination for one garment, style #7221, which was the subject of New York Ruling Letter (NY) N026168, dated April 22, 2008. The result was correct; however, the analysis was not. Therefore, we are modifying NY N026168 only with regard to the country of origin analysis relevant to style #7221 and will not address the other styles which were also the subject of the ruling. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed modification was published on December 24, 2014, in the Customs Bulletin, Volume 48, No. 51. CBP received no comments in response to this notice. FACTS: Style #7221 was described in NY N026168 as follows: Style #7221 “Seamless High Waist Mid-Leg” is a girdle with two-ply leg extensions that reaches down to the mid thigh, and features a separately sewn-in and lined gusset crotch. Tubular knit components with a self-start waist and lines of demarcation will be created in China or Korea. In Vietnam, cutting along the lines of demarcation takes place to create the leg openings, which are then sewn closed to create the legs, and the crotch portion is sewn in. The garment was further described as a knit-to-shape undergarment which is knit-to-shape and dyed in China or Korea, then sent to Vietnam for cutting along the lines of demarcation, sewing, assembly and packing. The garment is then shipped to the U.S. The tubular knit components have a fiber content of 88% nylon and 12% spandex. ISSUE: What is the country of origin of style #7221? 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 Section 334 of that Act, codified at 19 U.S.C. § 3592, provides rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. Specifically, 19 U.S.C. § 3592(b)(2)(A)(ii) provides: Notwithstanding paragraph (1)(D) and except as provided in subparagraphs (B) and (C) – * * * (ii) a textile or apparel product which is knit to shape shall be considered to originate in, and be the growth, product, or manufacture of, the country, territory, or possession in which it is knit. Paragraph (1)(D) of 19 U.S.C. § 3592 provides that the origin of a textile product, (other than products wholly obtained or produced, or yarn, thread, twine, cordage, rope, cable, braiding, or fabric, provided for in 19 U.S.C. § 3592(b)(1)(A), (B) or (C)) is where the product is wholly assembled from its component pieces. In NY N026168, Customs and Border Protection (CBP) determined the origin of style #7221 by sequential application of the rules of origin set forth in 19 CFR § 102.21 taking into consideration whether the garment was wholly assembled. Under the statute a knit-to-shape textile or apparel product is not subject to the “wholly assembled” rule set forth in 19 U.S.C. § 3592(b)(1)(D). Based upon the statutory language, knit-to-shape textile and apparel products derive their origin from the country, territory or possession in which they are knit-to-shape. A regulatory provision does not override statutory language. See Headquarters Ruling Letter (HQ) 227844, dated March 5, 1998. CBP is in the process of modifying 19 CFR § 102.21. HOLDING: The country of origin of style #7221 is China or Korea. NY N026168 is hereby modified as set forth in this decision. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division