Classification and country of origin determination for men’s knit vests; 19 CFR 102.21 (c)(4); most important assemblyDear Mr. Ackroyd:

NY J83393 April 23, 2003 CLA-2-RR:NC:TA:N3:356 J83393 CATEGORY: Classification Mr. Dennis Ackroyd Eco-Mills 140 West Road Portsmouth, NH 03801 RE: Classification and country of origin determination for men’s knit vests; 19 CFR 102.21 (c)(4); most important assembly Dear Mr. Ackroyd: This is in reply to your letter dated March 26, 2003, requesting a classification and country of origin determination for two styles of men’s knit vests that will be imported into the United States. You state that three different production plans are being considered. In each production plan, the assembly operations occur in two different countries, designated as Country “A” and Country “B”. Although not stated in your letter, we assume that Countries “A” and “B” 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 was submitted with your inquiry. As requested, your sample will be returned. FACTS: Style RS5330 is a men’s vest constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. Style RS5330 has a stand-up collar; a full front opening with a zipper closure; side seam pockets below the waist; and a straight bottom with a drawcord and cord locks. Style RS5328 is a men’s vest constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. Style RS5328 has a stand-up collar; a full front opening with a zipper closure; zippered pockets below the waist; and a straight bottom with a drawcord and cord locks. The manufacturing operations for Styles RS5330 and RS5328 are as follows: PRODUCTION PLAN #1 Country A: The pattern is made and marked The fabric is cut into component parts The panels are embroidered (if required) The collar is formed The pockets are formed and attached to the front panels The pocket zippers are attached (Style RS5328 only) The collar is attached to the front and back panels The front and back panels are joined at the shoulders The zipper is attached to the front panel Country B: The side seams are sewn joining the front and back panels - The bottom is hemmed and the drawcord is inserted - The labels and hangtags are attached PRODUCTION PLAN #2: Country A: The pattern is made and marked The fabric is cut into component parts The panels are embroidered (if required) The collar is formed The pockets are formed and attached to the front panels The pocket zippers are attached (Style RS5328 only) The collar is attached to the front and back panels The front and back panels are joined at the shoulders Country B: The side seams are sewn joining the front and back panels - The zipper is attached to the front panel - The bottom is hemmed and the drawcord is inserted - The labels and hangtags are attached PRODUCTION PLAN #3 Country A: The pattern is made and marked The fabric is cut into component parts The panels are embroidered (if required) The collar is formed The pockets are formed and attached to the front panels The pocket zippers are attached (Style RS5328 only) The front and back panels are joined at the shoulders Country B: The collar is attached to the front and back panels The side seams are sewn joining the front and back panels - The zipper is attached to the front panel - The bottom is hemmed and the drawcord is inserted - The labels and hangtags are attached ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for Styles RS5330 and RS5328 will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 32.2 per cent ad valorem. Styles RS5330 and RS5328 fall within textile category designation 659. 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 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. Although the garment is not knit to shape and consists of two or more component parts, it is not wholly assembled in a single country, territory or insular possession. Accordingly, as the terms of the tariff shift are not met, 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”: 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 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. Since the garment is neither knit 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 the case of Production Plan #1, the assembly processes in Country “A” consisting of the attachment of the pockets, the attachment of the collar, the joining of the shoulders, and the attachment of the zipper constitute the most important assembly processes. In the case of Production Plan #2, the assembly processes in Country “B” consisting of the joining of the side seams, and the attachment of the zipper constitute the most important assembly processes. In the case of Production Plan #3, the assembly processes in Country “B” consisting of the attachment of the collar, the joining of the side seams, and the attachment of the zipper constitute the most important assembly processes. Accordingly, under Section 102.21 (c)(4), the country of origin of Styles RS5330 and RS5328 in Production Plan #1 is Country “A”, the country in which the most important assembly processes occur. In Production Plans #2 and #3, the country of origin of Styles RS5330 and RS5328 is Country “B”, the country in which the most important assembly processes occur. HOLDING: The country of origin of Styles RS5330 and RS5328 in Production Plan #1 is Country “A”. The country of origin of Styles RS5330 and RS5328 in Production Plans #2 and #3 is Country “B”. Based upon international textile trade agreements, products of Country “A” and Country “B” may be subject to visa requirements and quota restraints. 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 sections 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division