Country of origin determination for women’s knit garments; 19CFR 102.21(c)(3)

N321291 September 16, 2021 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006, 6110.30.3059, 6114.30.3070, 6212.10.9020, 9903.88.15 Ms. Amy Smith Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53035 RE: Country of origin determination for women’s knit garments; 19CFR 102.21(c)(3) Dear Ms. Smith: In your letter dated August 27, 2021, you requested a tariff classification and country of origin determination ruling for a women’s knit seamless longline sports bra, seamless strappy bra, seamless tank top, seamless legging, seamless short sleeve and long sleeved pullover, and submitted a samples of the tubular knit components and finished garments. As requested, your samples will be returned, to you. FACTS: Styles WT21A164 and WT21A176 are women’s tops constructed from 59 percent nylon, 33 percent poly, and 8 percent spandex knit fabric. The seamless sleeveless tops feature a U-shaped front neckline, shoulder straps that measure less than two inches at the top, a racer-styled back, and straight knit bottoms. The garments reach the nape of the neck in the back, lack sufficient back coverage and extend below the waist. In China, tubular fabric is knit to shape and dyed. The tubular panel features a self-start bottom band and clear and continuous lines of demarcation knit into the tube for the body of the tops. In Vietnam, cutting takes place along the lines of demarcation and the sewing, heat transfer label application, ironing and packing processes are performed. Styles WT21A556 and WT21A558 are women’s legging-styled pants constructed from 59 percent nylon, 33 percent polyester and 8 percent spandex knit fabric. The tight-fitting, seamless pull-on pants feature a 4 inch elasticized waistband and self-start knit leg openings. In China, tubular fabric is knit to shape and dyed. The tubular panel features a self-start bottom band and clear and continuous lines of demarcation knit into the tube for the body of the leggings. In Vietnam, cutting takes place along the lines of demarcation and the sewing, heat transfer label application, ironing and packing processes are performed. Style WT21A557 is a pair of women’s capri-styled leggings constructed from 59 percent nylon, 33 percent polyester and 8 percent spandex knit fabric. The tight fitting, seamles pull-on pants extend from the waist to the calves and feature a 4 inch elasticized waistband and self-start knit leg openings. In China, tubular fabric is knit to shape and dyed. The tubular panel features a self-start bottom band and clear and continuous lines of demarcation knit into the tube for the body of the capri-styled legging. In Vietnam, cutting takes place along the lines of demarcation and the sewing, heat transfer label application, ironing and packing processes are performed. Styles WT21A177 and WT21A165 are women’s pullovers constructed from 59 percent nylon, 33 percent polyester and 8 percent spandex knit fabric. The pullovers feature round capped necklines, short, hemmed raglan sleeves, two side panels, front and back panels, and straight hemmed bottoms. All of the principal component panels of the pullovers (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. Styles WT21A178 and WT21A166 are women’s pullovers constructed from 59 percent nylon, 33 percent polyester, and 8 percent spandex knit fabric. The pullovers feature round capped necklines, long raglan sleeves with thumbholes and ribbed knit cuffs, and straight hemmed bottoms. All of the principal component panels of the pullovers (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. WT21A051 is a woman’s seamless sports bra constructed of 56 percent nylon, 36 percent polyester, 8 percent spandex two-ply knit fabric. The bra features a scooped front and back neckline, elasticized trim along the neck and arm openings, approximately 1¼ inch wide shoulder straps, change in knit patterns, and a hemmed two-ply self-start knit bottom band measuring approximately 1½ inches in width. In China, tubular fabric is knit to shape and dyed. The tubular panel features a self-start bottom band and clear and continuous lines of demarcation knit into the tube for the body of the bra. In Vietnam, cutting takes place along the lines of demarcation and the sewing, heat transfer label application, ironing and packing processes are performed. WT21A052 is a woman’s seamless bra constructed of 56 percent nylon, 36 percent polyester, 8 percent spandex two-ply knit fabric. The bra features a scooped front neckline, elasticized trim along the neckline, backline and arm openings, narrow elasticized front straps that crisscross in the back, removable foam cups, and a hemmed two-ply self-start knit bottom band measuring approximately 1½ inches in width. In China, tubular fabric is knit to shape and dyed. The tubular panel features a self-start bottom band and clear and continuous lines of demarcation knit into the tube for the body of the bra. In Vietnam, cutting takes place along the lines of demarcation and the sewing, heat transfer label application, ironing and packing processes are performed. You state the manufacturing operations for styles WT21A051, WT21A052, WT21A164, WT21A176, WT21A556, WT21A557, WT21A558, WT21A177, WT21A165, WT21A178 and WT21A166 are as follows: China: Fabric is knit to shape Fabric is dyed The seamless tubular components are shipped from China to Vietnam Vietnam: Cutting Sewing Heat transfer label application Ironing and packing ISSUE:What is the country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for styles WT21A164 and WT21A176 will be 6114.30.3070, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 percent ad valorem. The applicable subheading for styles WT21A556, WT21A558, and WT21A557 will be 6104.63.2006, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for styles WT21A177, WT21A165, WT21A178, and WT21A166 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for styles WT21A051 and WT21A052 will be 6212.10.9020, HTSUS, which provides for “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or knit knitted or crocheted: Brassieres: Other: Other: Of man-made fibers.” The rate of duty will be 16.9 percent ad valorem. In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6114.30.3070, 6104.63.2006, 6110.30.3059, and 6212.10.9020 HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6114.30.3070, 6104.63.2006, 6110.30.3059, and 6212.10.9020 HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 none of the subject merchandise is 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 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 this section.” HTSUS Tariff shift and/or other requirements 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. (2) If the good is not knit to shape and does not consist 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 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, 6001 through 6006, knitted or crocheted articles of heading 9619, and subheading 6307.90, and provided that the change is the result of a fabric-making process. (3) If the good is knit to shape, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, a change to 6101 through 6117 from any heading outside that group, except from knitted or crocheted articles of heading 9619, provided that the knit to shape components are knit in a single country territory or insular possession. HTSUS Tariff shift and/or other requirements 6210 – 6212 (1) If the good consists of two or more component parts, a change to an assembled good of heading 6210 through 6212 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession. (2) If the good does not consist of two or more component parts, a change to heading 6210 through 6212 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, 5602 through 5603, 5801 through 5806, 5809 through 5811, 5903, 5906 through 5907, 6001 through 6006, and 6217, subheading 6307.90, and from an assembled women's or girls' garment, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907, of heading 9619 or a girls', boys', men's, or women's garment, other than knitted or crocheted garments and other than a women's or girls' singlet or other undershirt, brief, panty, negligee, bathrobe, dressing gown, or a similar article from any other heading, provided that the change is the change is the result of a fabric-making process. 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.” Section 102.21(b)(3) defines “knit to shape” as: The term “knit to shape” applies to any good of which 50 percent or more of the exterior surface area is formed by major parts that have been knitted or crocheted directly to the shape used in the good, with no consideration being given to patch pockets, appliques, or the like. Minor cutting, trimming, or sewing of those major parts will not affect the determination of whether a good is “knit to shape.” Section 102.21 (b)(4) defines “major parts” as: The term major parts means integral components of a good but does not include collars, cuffs, waistbands, plackets, pockets, linings, paddings, trim, accessories, or similar parts. Section 102.21(b)(6) defines “wholly assembled” as: 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. Styles WT21A177, WT21A165, WT21A178, and WT21A166, have only one intergal component and that is the knit to shape tubular knit portion. Section 102.21(c)(2) is not applicable since the pullovers, each having only one component or major part are not “wholly assembled,” nor does their production involve a “fabric making process.” Styles WT21A164, and WT21A176, have only one integral component and that is the knit to shape tubular knit portion. Section 102.21(c)(2) is not applicable since the tops, each having only one component or major part are not “wholly assembled,” nor does their production involve a “fabric making process.” Styles WT21A556, WT21A557, and WT21A558, have only one integral component and that is the knit to shape tubular knit portion. Section 102.21(c)(2) is not applicable since the pants, each having only one component or major part are not “wholly assembled,” nor does their production involve a “fabric making process.” Styles WT21A051 and WT21A052, have only one integral component and that is the knit to shape tubular knit portion. Section 102.21(c)(2) is not applicable since the pants, each having only one component or major part are not “wholly assembled,” nor does their production involve a “fabric making process.” Paragraph (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: 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 Except for fabrics of chapter 59 and 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 styles WT21A177, WT21A165, WT21A178, and WT21A166, which are seamless pullovers, are knit to shape as the term is defined in Section 102.21(b)(3), and each is knit in a single country, i.e., China, the pullovers qualify as “knit to shape” apparel since the tubular knit panels have self- start bottoms and clear and continuous lines of demarcation knit into the fabric of the body of the pullovers. As styles WT21A164, and WT21A176, which are seamless tops, are knit to shape as the term is defined in Section 102.21(b)(3), and each is knit in a single country, i.e., China, these tops qualify as “knit to shape” apparel since the tubular knit panels have self-start bottoms and clear and continuous lines of demarcation knit into the fabric for the body of the tops. As styles WT21A556, and WT21A557, and WT21A558, which are seamless legging style pants, are knit to shape as the term is defined in Section 102.21(b)(3), and each is knit in a single country, i.e., China, these pants qualify as “knit to shape” apparel since the tubular knit panels have self-start bottoms and clear and continuous lines of demarcation knit into the fabric for the body of the pants. As styles WT21A051 and WT21A052, which are seamless bras, are knit to shape in a single country, that is China, country of origin is conferred in China as per Section 102.21(c)(3). These bras qualify as “knit to shape” apparel since the tubular knit panels have self-start bottoms and clear and continuous lines of demarcation knit into the fabric for the body of the bra. HOLDING:The country of origin for styles WT21A051, WT21A052, WT21A164, WT21A176, WT21A556, WT21A557, WT21A558, WT21A177, WT21A165, WT21A178, and WT21A166 is conferred in 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 Antoinette Peek-Williams at antoinette.peek-williams@.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division