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

N324562 March 17, 2022 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Evelyn Dominguez NNR Global Logistics USA Inc. 10400 NW 21 Street STE 115 Miami, FL 33172 RE: Country of origin determination and classification for women’s knit garments; 19CFR 102.21(c)(3) Dear Ms. Dominguez: In your letter dated February 27, 2022, you requested a tariff classification and country of origin determination ruling on behalf of your client Valentina Signa, Inc., for women’s knit tops and submitted samples of the finished garments. As requested, your samples will be returned to you. FACTS: Style SS-11 is a woman’s upper body garment constructed from 95 percent polyester, and 5 percent spandex knit fabric. The garment has a full front opening secured with a zipper closure extending to the top of the mock collar, ¾ length hemmed sleeves, a draw cord with cord lock tightening at the waist, and a hemmed bottom. The garment extends from the shoulder to the upper thigh area. In China fabric is knit. In South Korea the fabric is cut, sewn, and finished. Style SS-24 is a woman’s upper body garment constructed from 95 percent polyester, and 5 percent spandex knit fabric. The garment has a full front opening secured with a zipper closure extending to the top of the collar, ¾ length hemmed sleeves, and a hemmed bottom. The garment extends from the shoulder to the hip area. In China fabric is knit. In South Korea the fabric is cut, sewn, and finished. You state the manufacturing operations for styles SS-11 and SS-24 are as follows: China: Fabric is knit Fabric is shipped from China to South Korea South Korea: Cutting Sewing Finishing ISSUE:What is the country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for styles SS-11 and SS-24 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32 percent ad valorem.  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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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. 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 SS-11 and SS-24 have only one integral component and that is the knit fabric. Section 102.21(c)(2) is not applicable since the garments, 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 SS-11 and SS-24, are not knit to shape and the good was wholly assembled in a single country, that is South Korea, country of origin is conferred in South Korea as per Section 102.21(c)(3). HOLDING:The country of origin for styles SS-11 and SS-24 is conferred in South Korea. 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