Classification and country of origin determination for girl’s polo shirt; 19 CFR 102.21(c)(4)

NY K80900 December 30, 2003 CLA2-RR:NC:TA:N3:358 K80900 CATEGORY: Classification TARIFF NO. 6106.10.0030 Mr. Patrick Yeung Assistant to Managing Director Come Long Fashion Knits Limited 8F., Universal Industrial Building 60-62 Sha Tsui Road Tsuen Wan, N.T., Hong Kong RE: Classification and country of origin determination for girl’s polo shirt; 19 CFR 102.21(c)(4) Dear Mr. Yeung: This is in reply to your letter dated December 10, 2003, requesting a classification and country of origin determination for a girl’s knit shirt, which will be imported into the United States. The article does not have a style number. FACTS: The article, which has polo styling, is made from chief weight cotton dyed velour fabric. It has short set-in sleeves, a hemmed bottom, a rib knit collar, rib knit fabric at the sleeve cuffs and a two button partial opening at the neckline which fastens left over right. Ralph Lauren Polo ™ embroidery is affixed near the placket opening. The submitted shirt is a girl’s size 4. Samples of the completed item together with cut component parts representing the proposed production plan were submitted with the request. This office will retain the samples. You describe the manufacturing process as follows: China Fabric is cut into component parts Sew embroidery to panel Sew collar to panel Sew placket with buttons to front panel Sew side seams partially at bottom, forming side slits Hem bottom Commonwealth of Northern Mariana Islands Sew sleeves’ inseam, forming sleeves Attach sleeves to body Sew side seams in full Sew collar in full to panels Sew neck binding to panels Sew shoulder seams Sew labels Iron, inspect, and pack garment for export to the United States ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the girls’ cotton polo shirt will be 6106.10.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for, among other articles, women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, girls’, other. The rate of duty for 2004 will be 19.7 percent ad valorem. Girls’ knit cotton shirts 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 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 dresses, is the country where the unassembled components are wholly assembled. Accordingly, as the dresses are 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 plan, occurs in both China and the Northern Mariana Islands. Under the proposed production plan, the assembly in the Northern Mariana Islands, where, among other activities, the sleeves are attached to the body and the sleeve inseams sewn closed, the collar and neck binding are fully attached to the panels, the side seams are fully sewn closed and the shoulder seams are sewn, constitute the most important assembly processes. Accordingly, under the production plan, the country of origin of the girl’s shirt is the Northern Mariana Islands. HOLDING: The country of origin of the girl’s polo style shirt is the Northern Mariana Islands. Based upon international textile trade agreements products of the Northern Mariana Islands are not currently 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