Classification and country of origin determination for a woman’s cardigan; 19 CFR 102.21(c)(3)

N283334 March 13, 2017 CLA2-OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Mr. Jakob Baller Global Knits Corporation 20110 Auger Ave. Corcoran, MN 55340 RE: Classification and country of origin determination for a woman’s cardigan; 19 CFR 102.21(c)(3) Dear Mr. Baller: This is in reply to your letter, requesting a tariff classification and country of origin determination for a woman’s cardigan which will be imported into the United States. FACTS: The subject merchandise, style 509734 is a woman’s cardigan constructed from 100 percent cotton knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a rib-knit V-shaped neckline, long sleeves with cuffs, and a straight bottom that reaches to below the waist. The front and back panels and sleeve components are self-start in a jacquard stitch; the cuffs and bottom are also self –start in a rib-knit stitch. You state the manufacturing operations for the cardigan are as follows: The front and back panels, sleeves and the rib-knit capping pieces for the neck and placket will be knit in China. The knitted panels will be shipped to Indonesia for looping, linking, washing, attaching buttons, and ironing will be done in Indonesia. The garments will be returned to China for additional processes of labeling and packing. The subject merchandise qualifies as a knit to shape garment, Chapter 61 Statistical Notes 6, Harmonized Tariff Schedule of the United States (HTSUS), noted. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for style 509734 will be 6110.20.2077, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar garments, knitted or crocheted (con.): Of cotton: Other: Other: Women’s or girls: Knit to shape articles described in Statistical Notes 6 to this chapter. The general rate of duty will be 16.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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, “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 cannot be applied. Paragraph (c)(2) states, “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, 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 states in pertinent part: Paragraph (c)(2) of section 102.21 provides that where the country of origin cannot be determined according to paragraph (c)(1), resort should next be to paragraph (c)(2). The country of origin, according to paragraph (c)(2), is "the single country, territory or insular possession in which each foreign material 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 section 102.21. Paragraph (e), as applicable to the instant determination, establishes a tariff shift rule which provides, in part:HTSUS      Tariff Shift and /or Other Requirement 6101 - 6117 (1). If the good is not knit to shape and consists of two or more component parts, except for goods of subheading 6117.10, provided for in paragraph (e)(2) of this section, 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. Style 509734 qualifies as a knit to shape garment, therefore; Section 102.21(c)(2) is in applicable. Section 102.21(c)(3) states, 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 cardigan is a knit to shape garment per Chapter 61 Statistical Notes 6, Section 102.21(c)(3) will be applied. HOLDING: The country of origin for style 509734 is China. 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 Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division