U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Classification and country of origin determination for a woman’s knit camisole; 19 CFR 102.21(c)(2).
N069089 August 13, 2009 CLA2-OT:RR:NC:TA: 361 CATEGORY: Classification Ms. Yvonne M. Whitley Pacific Alliance USA Inc. 1359 Broadway, 21st floor New York, NY 10018 RE: Classification and country of origin determination for a woman’s knit camisole; 19 CFR 102.21(c)(2). Dear Ms. Whitley: This is in reply to your letter dated July 14, 2009 requesting a classification and country of origin determination for a woman’s knit camisole. We are returning your samples as requested. FACTS: The submitted sample, style D053, is a woman’s top constructed from 92 percent nylon and 8 percent spandex jersey knit fabric. The camisole is constructed from a tubular knit fabric. It features adjustable spaghetti straps, a self hemmed bottom, a scooped front neckline and capping finishing the armholes, the front and rear necklines. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The manufacturing processes are as follows: CHINA Fabric is knitted on a circular knitting machine Top and bottom of fabric tube self hemmed Fabric dyed KOREA Fabric for shoulder straps knitted and dyed Adjustable shoulder straps cut and assembled PHILIPPINES Neckline and armholes are cut Capping is sewn onto garment Shoulder straps sewn onto garment Price tags, care labels and country of origin label attached to the garment ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% ad valorem. 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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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. If the good is not knit to shape and does not consist of two or more component parts, a change to heading 6101 through 6117 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5806, 5809 through 5811, 5903, 5906 through 5907, and 6001 through 6002, and subheading 6307.90, and provided that the change is the result of a fabric-making process. 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 (b)(6) defines wholly assembled as follows: Wholly assembled. 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, appliques, 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. The submitted garment is not knit to shape and consists of two or more components. As the tank top meets the requirement of being "Wholly Assembled" in one country, territory or insular possession, the terms of the tariff shift are met, and, therefore, the country of origin is the Philippines. HOLDING: The country of origin of the woman’s knit top is the Philippines. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.