Classification and country of origin determination for girls’ knitwear; 19 CFR 102.21(c)(2); tariff shift

NY L88054 October 7, 2005 CLA2-RR:NC:TA:N3:358:L88054 CATEGORY: Classification TARIFF NO. : 6110.20.2075 Ms. Rhoda Salus Sandler, Travis & Rosenberg, P.A. 5200 Blue Lagoon Drive Miami, FL 33126-2022 RE: Classification and country of origin determination for girls’ knitwear; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Salus: This ruling replaces NY L87712, dated September 22, 2005, which contained a clerical error with regard to the name of the client. The first two words comprising the name were inadventently transposed in the correspondence. A corrected ruling follows. This is a reply to your letter dated September 19, 2005, on behalf of Ocean Sky International, Ltd., requesting a classification and country of origin determination for girls’ short sleeve pullovers, which will be imported into the United States. FACTS: The subject merchandise is made of finely knit jersey fabric that weighs 205 grams per square meter. Styles 3025 and 3111 feature rib knit capping at the round neck and sleeve openings. Styles 3101,3103, 3105, 3106, 3097, 3099, 3115 and 3176 feature rib knit capping at the round neck, hemmed sleeves and metallic glitter at the chest area. All styles feature various screen-printed cartoon inspired designs. The submitted samples are girls’ size medium. The garments will be manufactured in country A and country B. Country A will probably be China and country B will probably be El Salvador. Samples of completed garments and the cut components in their condition as exported from China are included in the submission. According to your letter, the manufacturing operations are as follows: Country A – China The fabric is made The fabric is cut into component parts The front panels are screen printed Component parts are packed and shipped to El Salvador for assembly Country B – El Salvador The component parts are wholly assembled in El Salvador, as follows: The shoulders are joined The rib knit neck panel is attached to the neckline Attach back neck binding shoulder to shoulder Cover stitch sleeve openings Attach sleeves Close side seams Hem bottom Top stitch 1/8” sleeve openings The completed garments are trimmed, tagged The garments are washed, ironed and inspected The garments are packed for export to the U.S. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the girl’s pullovers, Styles 3025, 3111, 3101,3103, 3105, 3106, 3097, 3099, 3115 and 3176 will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for pullovers and similar articles, knitted or crocheted, of cotton, other, women’s or girls’. The rate of duty will be 16.5 % ad valorem. Girls’ cotton knit pullovers fall within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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(b)(6) defines wholly assembled as: The term "wholly assembled" when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliqués, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as "wholly assembled" in a single country, territory, or insular possession. As the girls’ pullovers consist of two or more component parts which preexist in essentially the same condition as found in the finished good and the components are combined to form the finished good in a single country, that is, El Salvador, as per terms of the tariff shift requirement, country of origin is conferred in El Salvador. HOLDING: The country of origin of the girls’ pullovers, Styles 3025, 3111, 3101,3103, 3105, 3106, 3097, 3099, 3115 and 3176, is El Salvador. 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