Classification and country of origin for girl’s fleece pullover; 19 CFR 102.21(c)(4)

NY I86190 September 18, 2002 CLA2-RR:NC:TA:N3:358 I86190 CATEGORY: Classification TARIFF NO. 6110.20.2075 Mr. Bernard Seah Country General Manager Ghim Li Group of Companies No. 41 Changi South Avenue 2 Singapore 486153 RE: Classification and country of origin for girl’s fleece pullover; 19 CFR 102.21(c)(4) Dear Mr.Seah: This is in reply to your letter dated September 12, 2002, requesting a classification and country of origin determination for a girl’s fleece pullover, which will be imported into the United States. The style numbers are 71008 for sizes 4-7/8 and 71007 for sizes 7/8-16. FACTS: The subject-hooded garment has a pouch pocket with side slash entries and machine applique work and embroidery on the front panel, long sleeves with rib knit cuffs and a relaxed rib knit waistband. The article also has contrast colored piping at the raglan armholes, contrast colored two-ply hood construction and a small fabric label at the top of the hood. The item is made of brushed knit fleece fabric that is 80 % cotton and 20 % polyester. The article will be manufactured in unnamed countries A, B and C. Four prospective production plans are contemplated. Although not stated in your letter, we assume that Countries “A”, ”B” and ”C” denote different foreign countries, territories or insular possessions, and such countries will not include Israel or a signatory of the North American Free Trade Agreement. A sample of the finished garment has been submitted with your inquiry. As requested, the sample will be returned to you. Production Plan One Country A Pattern making and marking Piece goods are cut into component shapes Machine applique/embroidery onto the front panel Country B Pocket is sewn onto the front panel with side label inserted The raglan sleeves are attached to the main body with piping along the seam lines A small label is sewn to the top of the hood The double layer hood is constructed Country C The hood is attached to the main body Insert main and care label on the back of neck The side seams are sewn Attach rib waistband to the main body Attach rib cuffs to the sleeves Trimming of thread Final inspection Packing for export Production Plan Two Country A Pattern making and marking Piece goods are cut into component shapes - Machine applique/embroidery onto the front panel Pocket is sewn onto the front panel with side label inserted The raglan sleeves are attached to the main body with piping along the seam lines A small label is sewn to the top of the hood The double layer hood is constructed Country B The hood is attached to the main body Insert main and care label on the back of neck The side seams are sewn Attach rib waistband to the main body Attach rib cuffs to the sleeves Trimming of thread Final inspection Packing for export Production Plan Three Country A Pattern making and marking Piece goods are cut into component shapes Machine applique/embroidery onto the front panel Country B Pocket is sewn onto the front panel with side label inserted The side seam of front and back panels are partially joined from the bottom Attach rib waistband to the partially joined body A small label is sewn to the top of the hood The double layer hood is constructed Country C The raglan sleeves are attached to the main body with piping along the seam lines The hood is attached to the main body Insert main and care label on the back of neck The side seams are completely joined together Attach rib cuffs to the sleeves Trimming of thread Final inspection Packing for export Production Plan Four Country A Pattern making and marking Piece goods are cut into component shapes - Machine applique/embroidery onto the front panel Pocket is sewn onto the front panel with side label inserted The side seam of front and back panels are partially joined from the bottom Attach rib waistband to the partially joined body A small label is sewn to the top of the hood The double layer hood is constructed Country B The raglan sleeves are attached to the main body with piping along the seam lines The hood is attached to the main body Insert main and care label on the back of neck The side seams are completely joined together Attach rib cuffs to the sleeves Trimming of thread 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 hooded fleece pullover, style numbers 71009 and 71008, will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ pullovers, knitted or crocheted, of cotton. The rate of duty will be 17.3 percent ad valorem. Girl’s cotton knit pullovers 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 hooded fleece pullover is the country where the unassembled components are wholly assembled. Accordingly, as the vest 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 proposed production plans, occurs in countries A, B and C. For Production Plan One, it is the opinion of this office, that the assembly in country C, where, among other activities, the sewing of the left and right side seams, the sewing of the hood to the main body, the attachment of the waistband to the main body and the attachment of the rib cuffs to the sleeves occur, constitute the most important assembly processes. Accordingly, for Production Plan One, the country of origin of styles 71009 and 71008 is country C. For Production Plan Two, it is the opinion of this office, that the assembly in country B, where, among other activities, the sewing of the left and right side seams, the sewing of the hood to the main body, the attachment of the waistband to the main body, and the attachment of the rib cuffs to the sleeves occur, constitute the most important assembly processes. Accordingly, for Production Plan Two, the country of origin of styles 71009 and 71008 is country B. For Production Plan Three, it is the opinion of this office, that the assembly in country C, where, among other activities, the raglan sleeves and piping at the seam lines are attached to the main body, the left and right side seams are completely joined together, the hood is sewn to the main body and the rib cuffs are attached to the sleeves occur, constitute the most important assembly processes. Accordingly, for Production Plan Three, the country of origin of styles 71009 and 71008 is country C. For Production Plan Four, it is the opinion of this office, that the assembly in country B, where, among other activities, the raglan sleeves and piping at the seam lines are attached to the main body, the left and right side seams are completely joined together, the hood is sewn to the main body and the rib cuffs are attached to the sleeves occur, constitute the most important assembly processes. Accordingly, for Production Plan Four, the country of origin of styles 71009 and 71008 is country B. HOLDING: The country of origin of the girl’s hooded fleece pullover, styles 71009 and 71008, for Production Plan One is country C. The country of origin of the girl’s pullover for Production Plan Two is country B. The country of origin of the girl’s pullover for Production Plan Three is country C. The country of origin of the girl’s pullover for Production Plan Four is country B. Based upon international textile trade agreements products of country B and country C 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 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division