The tariff classification and country of origin determination of a women’s pullover from Hong Kong; Applicability of Section 19 Customs Federal Regulations 102.21(c)(3)

N311426 July 30, 2020 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Linda M. Rasco Metro Custom Brokers, Inc. 1 Lincoln Blvd. Suite 202 Rouses Point, New York 12979 RE: The tariff classification and country of origin determination of a women’s pullover from Hong Kong; Applicability of Section 19 Customs Federal Regulations 102.21(c)(3) Dear Ms. Rasco: In your letter dated April 24, 2020, you requested a tariff classification and a country of origin determination ruling on behalf of LF Sourcing (Millwork) LLC. Your request was delayed due to the national emergency involving the COVID-19 virus. Your samples will be retained by this office. Style 201SXA is a women’s pullover constructed from 60% cotton and 40% modal 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 pullover features a rib-knit neckline with three contrasting stripes on the front portion, long sleeves with rib knit cuffs having three contrasting stripes, two contrasting stripes one on either side of the upper front panel giving the appearance of a raglan sleeve, and a rib-knit bottom. Samples of the component pieces of the pullover were included in the submission, which consisted of front and back panels, and sleeve panels from which the pullover is to be assembled. All of the principal component pieces of the pullover (the “major parts”), i.e. the front and back panels, and the sleeve panels, are considered to be knit to shape for the purpose of determining the country of origin. The manufacturing operations for the women’s knit to shape pullover are as follows: Hong Kong       All components are knit to shape from yarn produced in ChinaChina All panels are assembled by looping and linking of the pullover, washing, and inspection takes place The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles; knitted or crocheted: Of cotton: Other: Other: Women’s or girls’: Other. 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 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) states that the good must undergo a tariff shift from a heading outside of the designated grouping (i.e. headings 6101-6117). As the pullover of heading 6110 and the component panels of heading 6117 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 to shape pullover, style 201SXA 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