The tariff classification and country of origin determination for two women’s sweaters

N305635 September 3, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Ms. Rebecca Cheung-Tran Macy’s Merchandising Group, Inc. 11 Penn Plaza 9th Floor New York, NY 10001 RE: The tariff classification and country of origin determination for two women’s sweaters Dear Ms. Cheung-Tran: In your letter dated August 5, 2019, you requested a tariff classification and country of origin determination of two women’s sweaters. As requested your samples will be returned. You submitted a sample of style 100079519 and style 100079522, women’s sweaters. In addition, samples of the component panels of the sweaters were included in the submission, which include front and back panels, sleeves and necklines from which the sweaters are to be assembled. Style 100079519 is a women’s sweater constructed from 87 percent cotton and 13 percent polyester knit fabric. The garment’s outer surface measures less than nine stitches per two centimeters in the direction the stitches were formed. The sweater features a round neckline, a full front opening without means of closure, long sleeves with rib knit cuffs and a rib knit bottom extending to below the waist. Style 100079522 is a women’s sweater constructed from 84 percent cotton and 13 percent polyester knit fabric. The garment’s outer surface measures less than nine stitches per two centimeters in the direction the stitches were formed. The sweater features a round neckline, a full front opening without means of closure, long sleeves with rib knit cuffs and a rib knit bottom extending to below the waist.  All component pieces of the two styles are knit to shape during the knitting process with self-start bottoms and self-finished sides; the sleeves are contoured to shape, the armhole openings are contoured to shape; and the necklines are partially contoured to shape. All of the principal component panels of the sweaters (the “major parts”), i.e. the sleeve panels and the front and back panels, are considered to be knit to shape for the purpose of determining the country of origin.The manufacturing operations for the two women’s knit sweaters are as follows:  Hong Kong        all components are knit to shape        China all panels are assembled by looping of the sweaterThe applicable subheading for styles 100079519 and style 1000079522 will be 6110.20.2020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, knitted or crocheted: Of cotton: Other: Other: Sweaters: Women’s. The rate of duty will be 16.5 percent ad valorem.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 requirements6101-6117. 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 possessionSection 102.21(e) states that the good must undergo a tariff shift from a heading outside of the designated grouping (i.e. headings 6101-6117). As the sweaters and their component panels are all classified inside of the designated grouping, they fail to meet the tariff shift requirement and therefore, 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. As the subject merchandise is knit to shape in a single country, viz. Hong Kong, Section 102.21(c)(3) applies. The country of origin of the women’s knit sweaters, styles 100079519 and 100079522 is Hong Kong and therefore should be properly marked “Made in Hong Kong”.  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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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