CLA 2-RR:NC:TA:N3:358 J81571
TARIFF NO. 6110.20.2035
Mr. Bernard Seah
Country General Manager
Ghim Li Group of Companies
No. 41 Changi South Avenue
2 Singapore 486153
RE: Classification and country of origin for girl’s mock neck vest; 19 CFR 102.21(c)(4)
Dear Mr.Seah:
This is in reply to your letter dated February 26, 2003, requesting a classification and country of origin determination for a girl’s mock neck vest which will be imported into the United States. The style number is 78560.
FACTS:
The subject garment has a full front zipper opening, scoop entry waistband pockets at both sides of zipper opening, rib knitted fabric at the neckline, armhole and garment bottom and pocket openings. There are two diagonal bands of contrast colored narrow fabric overlays across the pockets. The item is made of jersey knit fabric that is 100 % cotton. The garment is sized for girls’ 7 to 16.
The article will be manufactured in unnamed countries A, B and C. Five prospective production plans are contemplated.
Production Plan One
Country A
Pattern making and marking
Piece goods are cut into component shapes
Country B
Join front and back panels at the shoulder
Attach pockets to the front panels with piping
Rib collar attaches to the main body
Insert main and care label on the back of neck
Country C
Hem armholes
Attach zipper to the front panel
The side seams are sewn
Attach rib waistband to the main body
Trimming of thread
Final inspection
Packing for export
Production Plan Two
Country A
Pattern making and marking
Piece goods are cut into component shapes
Join front and back panels at the shoulder
Attach pockets to the front panels with piping
Rib collar attaches to the main body
Insert main and care label
Country B
Hem armholes
Attach zipper onto the front panel
The side seams are sewn
Attach rib waistband to the main body
Trimming of thread
Final inspection
Packing for export
Production Plan Three
Country A
Pattern making and marking
Piece goods are cut into component shapes
Country B
Join front and back panels on the shoulder
Attach pockets onto the front panels with piping
Attach rib waistband to the main body
Hem armholes
Sewing of side seams
Country A
- Attach zipper to front panel
Rib collar attaches to the main body
Insert main and care label
Trimming of thread
Final inspection
Packing for export
Production Plan Four
Country A
Pattern making and marking
Piece goods are cut into component shapes
Country B
Join front and back panels on the shoulder
Attach pockets onto the front panels with piping
The side seams of front and back panels are partially joined from the bottom
Attach rib waistband to join body
Rib collar attaches to the main body
Attach zipper onto the main body
Insert main and care label on the back of neck
Country A
The side seams are completely joined together
Hem armholes
Trimming of thread
Final inspection
Packing for export
Production Plan Five
Country A
Pattern making and marking
Piece goods are cut into component shapes
Attach pockets onto the front panels with piping
Join front and back panels on the shoulder
The side seam of front and back panels are joined
Attach rib waistband to join body
Hem armholes
Country B
- Attach zipper to front body
Rib collar attaches to the main body
Insert main and care label on the back of neck
Trimming of thread
Final inspection
- Packing for export
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the girl’s mock neck vest , style 78560, will be 6110.20.2035, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ vests, other than sweater vests, knitted or crocheted, of cotton. The rate of duty will be 16.9 percent ad valorem.
Style 78560 falls within textile category designation 359. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
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 (1) If the good is not knit to shape and consists of two or more component parts, 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(e) states that the country of origin for the girl’s mock neck vest is the country where the unassembled components are wholly assembled. Accordingly, as the garment is not assembled in a single country, 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; 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 subject merchandise is neither knit to shape, nor wholly assembled in a single country, Section 102.21 (c)(3) is inapplicable.
Section 102.21 (c)(4) states, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred".
In this case, the assembly of the garment, under the proposed production plans, occurs in countries A, B and C.
For Production Plan One, it is the opinion of this office, that the assembly in country C, where, among other activities, the sewing of the left and right side seams, the sewing of the zipper to the front panel and the sewing of the waistband to the main body occur, constitute the most important assembly processes. Accordingly, for Production Plan One, the country of origin of style number 78560 is country C.
For Production Plan Two, it is the opinion of this office, that the assembly in country B, where, among other activities, the sewing of the left and right side seams, the sewing of the zipper to the front panel and the sewing of the waistband to the main body occur, constitute the most important assembly processes. Accordingly, for Production Plan Two, the country of origin of style number 78560 is country B.
For Production Plan Three, it is the opinion of this office, that the assembly in country B, where, among other activities, the sewing of front and back panels on the shoulders, the sewing of the left and right side seams and the sewing of the waistband to the main body occur, constitute the most important assembly processes. Accordingly, for Production Plan Three, the country of origin of style number 78560 is country B.
For Production Plan Four, it is the opinion of this office, that the assembly in country B, where, among other activities, the sewing of front and back panels on the shoulders, the side seams of the front and back panels are partially sewn from the bottom, the rib collar is sewn to the main body and the zipper is sewn to the main body, constitute the most important assembly processes. Accordingly, for Production Plan Four, the country of origin of style number 78560 is country B.
For Production Plan Five, it is the opinion of this office, that the assembly in country A, where, among other activities, the sewing of front and back panels on the shoulders, the sewing of the left and right side seams and the sewing of the waistband to the main body occur, constitute the most important assembly processes. Accordingly, for Production Plan Five, the country of origin of style number 78560 is country A.
HOLDING:
The country of origin of the girl’s mock neck vest, style number 78560 for Production Plan One is country C. The country of origin of the girl’s garment for Production Plan Two is country B. The country of origin of the girl’s garment for Production Plan Three is country B. The country of origin of the girl’s garment for Production Plan Four is country B. The country of origin of the girl’s garment for Production Plan Five is country A. Based upon international textile trade agreements products of country A, B and C may be subject to quota and the requirement of a visa.
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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division