CLA 2-RR:NC:TA:N3:356 I86493
Mr. Bernard Seah
Corporate Manager
Ghim Li Global Pte. Ltd.
No. 41 Changi South Avenue 2
Singapore 486153
RE: Classification and country of origin determination for a boys’ hooded pullover; 19 CFR 102.21 (c)(4); most important assembly
Dear Mr. Seah:
This is in reply to your letter dated September 16, 2002, requesting a classification and country of origin determination for a boys’ hooded pullover which will be imported into the United States. You state that four different production plans are being considered. In each production plan, the assembly operations occur in two or three different countries, designated as Country “A”, Country “B” and Country “C”. Although not stated in your letter, we assume that Countries “A”, “B” and “C” denote different foreign countries, territories or insular possessions, and such countries will not include Israel or a signatory of the North American Free Trade Agreement. A sample of the garment was submitted with your inquiry. As requested, your sample will be returned.
FACTS:
Styles 71010, 71011, 71012, and 71013 are boys’ pullover garments constructed from 80 percent cotton, 20 percent polyester, finely knit fabric that has been brushed or sueded on the outside surface and napped on the inside surface. The garments have a self-fabric, lined hood with a drawstring; long, raglan sleeves with rib knit cuffs; contrast piping at the sleeve seams, embroidered appliques on the front panel; a pouch pocket below the waist; and a loose fitting, rib knit bottom.
The manufacturing operations for Production Plan #1 are as follows:
COUNTRY A:
- The pattern is made and marked
The fabric is cut into component parts (front panel, back panel, sleeves, hood sections, piping, waistband, cuffs)
- The embroidered appliques are attached to the front panel
COUNTRY B:
The pocket is attached to the front panel with the rubberized side label inserted
The raglan sleeves are attached to the front and back panels with piping inserted
The hood is formed
The brand label is sewn to the front of the hood
COUNTRY C:
- The hood is attached to the front and back panels
The main and care labels are sewn to the back panel
The side seams are sewn closed
The rib knit waistband is attached to the front and back panels
The rib knit cuffs are attached to the sleeves
The threads are trimmed and the garment is inspected and packed for export
The manufacturing operations for Production Plan #2 are as follows:
COUNTRY A:
- The pattern is made and marked
The fabric is cut into component parts (front panel, back panel, sleeves, hood sections, piping, waistband, cuffs)
- The embroidered appliques are attached to the front panel
The pocket is attached to the front panel with the rubberized side label inserted
The raglan sleeves are attached to the front and back panels with piping inserted
The hood is formed
The brand label is sewn to the front of the hood
COUNTRY B:
- The hood is attached to the front and back panels
The main and care labels are sewn to the back panel
The side seams are sewn closed
The rib knit waistband is attached to the front and back panels
The rib knit cuffs are attached to the sleeves
The threads are trimmed and the garment is inspected and packed for export
The manufacturing operations for Production Plan #3 are as follows:
COUNTRY A:
- The pattern is made and marked
The fabric is cut into component parts (front panel, back panel, sleeves, hood sections, piping, waistband, cuffs)
- The embroidered appliques are attached to the front panel
COUNTRY B:
The pocket is attached to the front panel with the rubberized side label inserted
The side seams are partially joined at the bottom
- The rib knit waistband is attached to the front and back panels
The hood is formed
The brand label is sewn to the front of the hood
COUNTRY C:
- The raglan sleeves are attached to the front and back panels with piping inserted
- The hood is attached to the front and back panels
- The main and care labels are sewn to the back panel
- The side seams are sewn closed
- The rib knit cuffs are attached to the sleeves
- The threads are trimmed and the garment is inspected and packed for export
The manufacturing operations for Production Plan #4 are as follows:
COUNTRY A:
- The pattern is made and marked
The fabric is cut into component parts (front panel, back panel, sleeves, hood sections, piping, waistband, cuffs)
- The embroidered appliques are attached to the front panel
The pocket is attached to the front panel with the rubberized side label inserted
The side seams are partially joined at the bottom
- The rib knit waistband is attached to the front and back panels
The hood is formed
The brand label is sewn to the front of the hood
COUNTRY B:
- The raglan sleeves are attached to the front and back panels with piping inserted
- The hood is attached to the front and back panels
- The main and care labels are sewn to the back panel
- The side seams are sewn closed
- The rib knit cuffs are attached to the sleeves
- The threads are trimmed and the garment is inspected and packed for export
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for Styles 71010, 71011, 71012, and 71013 is in 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ sweaters, pullovers, … and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The rate of duty is 17.3 percent ad valorem.
The garments fall within textile category designation 338. 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 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.
Although the garments are not knit to shape and consist of two or more component parts, they are not wholly assembled in a single country, territory or insular possession. Accordingly, as the terms of the tariff shift are not met, 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”:
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 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.
Since the garments are neither knit 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 Production Plan #1, the assembly processes in Country “C” consisting of the attachment of the hood to the front and back panels, the joining of the side seams, the attachment of the waistband, and the attachment of the cuffs to the sleeves constitute the most important assembly processes.
In the case of Production Plan #2, the assembly processes in Country “B” consisting of the attachment of the hood to the front and back panels, the joining of the side seams, the attachment of the waistband, and the attachment of the cuffs to the sleeves constitute the most important assembly processes.
In the case of Production Plan #3, the assembly processes in Country “C” consisting of the attachment of the raglan sleeves to the front and back panels, the attachment of the hood, the joining of the side seams, and the attachment of the cuffs to the sleeves constitute the most important assembly processes
In the case of Production Plan #4, the assembly processes in Country “B” consisting of the attachment of the raglan sleeves to the front and back panels, the attachment of the hood, the joining of the side seams, and the attachment of the cuffs to the sleeves constitute the most important assembly processes.
Accordingly, under Section 102.21 (c)(4), the country of origin of Styles 71010, 71011, 71012, and 71013 in Production Plan #1 is Country “C”, the country in which the most important assembly processes occur.
In Production Plan #2, the country of origin of Styles 71010, 71011, 71012, and 71013 is Country “B”, the country in which the most important assembly processes occur.
In Production Plan #3, the country of origin of Styles 71010, 71011, 71012, and 71013 is Country “C”, the country in which the most important assembly processes occur.
In Production Plan #4, the country of origin of Styles 71010, 71011, 71012, and 71013 is Country “B”, the country in which the most important assembly processes occur.
HOLDING:
The country of origin of Styles 71010, 71011, 71012, and 71013 in Production Plans #1 and #3 is Country “C”. The country of origin of Styles 71010, 71011, 71012, and 71013 in Production Plans #2 and #4 is Country “B”. Based upon international textile trade agreements, products of Country “B”, and Country “C” may be subject to visa requirements and quota restraints.
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 sections 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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division