CLA 2-61-RR:NC:N3 359 F87175
Mr. Edward Heng
Group Logistics Manager
Ghim Li Fashion Co. Pte., Ltd.
No. 7 Kampong Kayu Road
Singapore 438162
RE: Classification and country of origin determination for a woman’s knitted vest; 19 CFR 102.21(c)(4)
Dear Mr. Heng:
This is in reply to your letter dated May 15, 2000, requesting a classification and country of origin determination for a woman’s knitted vest which will be imported into the United States. Your sample garment and the sample component panels are returned as requested.
FACTS:
The subject merchandise consists of a woman’s knitted vest. Style No. 38814 consists of a man-made fiber, woman’s knitted vest with oversized armholes and a full-front, zippered opening. The sleeveless vest features a stand-up collar, two side-entry pockets at the waist with zippered openings and woven fabric overlays at the rear shoulders and the side of the stand-up collar which faces away from the wearer. The armholes are finished with capping while the bottom is hemmed. The fabric of the vest is napped on both of its sides. It has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed.
You also submitted two packages of the cut component panels for the vest. These consists of the following parts:
- Package A-
two panels upper front
two panels lower front with two panels mesh lining
two panels shoulder yoke (one is knitted, one is woven)
two panels lower back
two panels collar (one is knitted, one is woven)
two strips of narrow fabric for capping
Package B-
entire front of vest sewn into one panel; this consists of two upper front panels, two lower front panels with their mesh pocket lining, collar (knit and woven panels) and full-front zipper and two pocket zippers
entire back of vest sewn into one panel; this consists of the two upper back panels (knit and woven), and the lower back panel
two lower front panels exhibited separately: each is sewn to its mesh pocket lining and has a zipper sewn onto it
upper back panel exhibited separately: knit and woven panels are sewn together
collar exhibited separately: knit and woven panels are sewn together
The manufacturing operations for the woman’s knitted vest are as follows:
You designate the multi-countries involved in the production process as “Country A” and “Country B”. For the purpose of this ruling we assume that such designations refer neither to Israel nor to a NAFTA country.
You propose three production plans for your merchandise. In all three plans you state that the fabric is produced in Taiwan.
Production Plan I
Country A
design pattern and mark fabric
cut piece goods into shaped component panels
sew collar (knit and woven panels)
sew zipper on pockets and bartack lower front panels with their mesh linings
sew upper back panel together (knitted and woven pieces)
sew upper front panels to lower front panels
sew zipper to front panels and collar
sew upper back panel to lower back panel
sew shoulders closed and sew collar to vest
Country B
sew capping to armholes
sew side seams closed
Production Plan II
Country A
design pattern and mark fabric
cut piece goods into shaped component panels
sew collar (knit and woven panels)
sew zipper on pockets and bartack lower front panels to their mesh linings
sew upper back panels together (knitted and woven pieces)
Country B
sew upper front panel to lower front panel
sew zipper to front panels and collar
sew upper back panel to lower back panel
sew shoulder seams closed and sew collar to vest
sew capping to armholes
County A
sew side seams
Production Plan III
Country A
design pattern and mark fabric
Country B
cut piece goods into shaped component panels
sew collar (knit and woven panels)
sew zipper on pockets and bartack lower front panels to their mesh linings
sew upper back panels together (knitted and woven pieces)
sew upper front panel to lower front panel
sew zipper to front panels and collar
Country A
sew upper back panel to lower back panel
sew shoulder seams closed and sew collar to vest
sew capping to armholes
sew side seams closed
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the woman’s knitted vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts, waist coats (vests) and similar articles, knitted or crocheted: of man-made fibers: other, other, other, other: vests, other than sweater vests, women’s . The rate of duty will be 32.9% ad valorem.
The woman’s knitted vest falls within textile category designation 659. 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
6110.30.3035 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 good, if not considered knit to shape and if consisting of two or more component parts, must be assembled in a single country. Accordingly, as the vest is assembled in more than one country, it does not meet the tariff shift rule 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; 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 the case of the subject merchandise, the following operations in Production Plan I, create the essential garment and therefore, they constitute the most important assembly processes. These operations are the sewing of the collar (knit and woven panels), the sewing of the upper back panels (knit and woven pieces); the sewing of the upper front panels to the lower front panels; the sewing of the shoulder seams closed and the sewing of the collar to the vest, all of which occur in Country A. Accordingly, the country of origin of the woman’s knitted vest is Country A, for Production Plan I.
In the case of the subject merchandise, the following operations in Production Plan II, create the essential garment and therefore, they constitute the most important assembly processes. These operations are the sewing of the upper front panel to the lower front panel; the sewing of the zipper to the front panels and the collar; the sewing of the upper back panel to the lower back panel and the sewing closed of the shoulder seams and sewing the collar of the body of the vest, all of which occur in Country B. Accordingly, the country of origin of the woman’s knitted vest is Country B, for Production Plan II.
In the case of the subject merchandise, the following operations in Production Plan III, create the essential garment and therefore, they constitute the most important assembly processes. These operations are the sewing closed of the shoulder seams and sewing the collar to the vest and the sewing closed of the side seams, all of which occur in country A. Accordingly, the country of origin of the woman’s knitted vest is Country A, for Production Plan III.
HOLDING:
The country of origin of the woman’s knitted vest, Style No. 38814 is Country A, for Production Plan I, Country B, for Production Plan II, and Country A, for Production Plan III. Based upon international textile trade agreements products of Country A and Country B maybe 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 Mike Crowley at 212-637-7077.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division