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H807582001-06-20New YorkClassification

Classification and country of origin determination for a woman’s knitted cardigan with a hood; 19 CFR 102.21(c)(4)

U.S. Customs and Border Protection · CROSS Database · 5 HTS codes referenced

Summary

Classification and country of origin determination for a woman’s knitted cardigan with a hood; 19 CFR 102.21(c)(4)

Ruling Text

NY H80758 June 20, 2001 CLA2-61-RR:NC:TA 359 H80758 CATEGORY: Classification Ms. Eleanore Kelly-Kobayashi Rode & Qualey 295 Madison Avenue New York, NY 10017 RE: Classification and country of origin determination for a woman’s knitted cardigan with a hood; 19 CFR 102.21(c)(4) Dear Ms. Kelly-Kobayashi: This is in reply to your letter dated May 14, 2001, on behalf of Ocean Living Garment Co. Ltd., Hong Kong, requesting a classification and country of origin determination for a woman’s knitted cardigan with a hood which will be imported into the United States. Your samples of the cardigan and of its component panels are returned as requested. FACTS: The subject merchandise consists of a woman’s knitted cardigan with a hood. Style number SF872E consists of a 100% polyester (napped on both sides) knitted cardigan with a drawstring hood, long sleeves with hemmed cuffs and a hemmed bottom. The garment also features a full frontal opening with a zippered closure and a small applique on the left chest. You also submitted a package of cut component panels for the cardigan. The package consists of: back panel front panel, left side with half of zipper and facing front panel, right side with half of zipper and facing two sleeve panels hood The manufacturing operations for the woman’s cardigan are as follows: In China the fabric is cut into component parts the zipper and its facing are sewn on the front panels the logo is embroidered on the left front panel the left and right panels of the hood are overlocked stitched the drawstring is inserted into the edge of the hood the garment is washed, finished and packed In Hong Kong the front and back panels are joined at the shoulders the sleeve panels are joined to the front and rear panels the sleeves are joined at the shoulders the hood is attached the side seams are joined the bottom of the garment and sleeves are hemmed ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the woman’s knitted cardigan, Style SF 872E will be 6110.30.3055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other, other, other, other, other: women’s or girls’. The rate of duty will be 32.7% ad valorem. The woman’s knitted cardigan falls within textile category designation 639. 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 6110.30.3055 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 good, if not considered knit to shape and if consisting of two or more component parts, must be assembled in a single country. Accordingly, as the cardigan is assembled in more than one country, it does not meet the tariff shift rule and therefore, 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": (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 not 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 the subject merchandise, the sewing of the front and rear panels at the sides and at the shoulders, the sewing of the sleeves at the shoulders and the attaching of the hood constitute the most important assembly processes. Accordingly, the country of origin of the woman’s knitted cardigan is Hong Kong. HOLDING: The country of origin of the woman’s knitted cardigan, Style SF872E, is Hong Kong. Based upon international textile trade agreements products of Hong Kong are subject to quota restraints 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6110.30

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Court of International Trade & Federal Circuit (5)

CIT and CAFC court opinions related to the tariff classifications in this ruling.