Classification and country of origin determination for a girl’s knit blouse; 19 CFR 102.21(c)(4)

NY L89415 December 21, 2005 CLA2-RR:NC:TA:358 L89415 CATEGORY: Classification Ms. Melissa Fox Barthco International, Inc. 5101 South Broad Street Philadelphia, PA 19112-1404 RE: Classification and country of origin determination for a girl’s knit blouse; 19 CFR 102.21(c)(4) Dear Ms. Fox: This is in reply to your letter dated December 15, 2005, requesting a classification and country of origin determination for a girl’s knit blouse which will be imported into the United States. This request was made on behalf of Tellas Ltd. FACTS: The subject blouse, Sample 8, has swing top styling, short, hemmed sleeves and separate ruffle fabric at the garment base. It is made of finely knit interlock fabric that is 100% cotton. The item features a keyhole back opening, a high empire waist, separate bodice panels front and back and separate flared lower body panels front and back. For ruling purposes it is assumed the garment is sized for girls 2 to 16. You have submitted a sample of the finished garment and samples of the cut component panels in their condition after Step 1 (China). The samples will be returned to you as requested. The manufacturing operations for the blouse, according to your submission, are as follows: Step 1 (to be done in China) The fabric is cut into component parts The cut sections on the front panel are joined together The cut sections on the back panel are joined together The ruffle hem preparation is done (in order to prepare the ruffle, a thread shirring is done on the fabric then the edges are stitched to become a circular hem) Step 2 (to be done in Macau) The shoulder seams are sewn closed The sleeves are attached at the armholes The side seams are sewn closed Step 3 (to be done in China) The sleeve opening is hemmed The ruffle hem is set (this step sews and attaches the ruffle to the hem) Main and size labels are attached to the garments ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the blouse, Sample 8, will be 6106.10.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, girls’, other. The general rate of duty will be 19.7% ad valorem. COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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 knit to shape, a change to heading 6101 through 6117 from any heading outside that group, provided that the knit to shape components are knit in a single country, territory or insular possession. Section 102.21(e) requires a tariff shift to headings to headings 6101 through 6117 from any heading outside that group. The components are classifiable in heading 6117, a heading within that group. Accordingly, as the cardigan does not meet the requirements of the tariff shift, Section 102.21(c)(2) is inapplicable. Section 102.21(c)(3) states (in pertinent part) 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; As the subject merchandise is not knit to shape in a single country, territory or insular possession, 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 back panels at the shoulders, the sewing of the sleeves to the main body and the sewing closed of the panel side seams constitute the most important assembly processes. Accordingly, the country of origin of the blouse is Macau. HOLDING: The country of origin of the blouse, Sample 8, is Macau. Girl’s cotton knit blouses 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. 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