CLA-2-RR:NC:TA:N3:356 J84536
Ms. Janet M. Rogalski
C. H. Powell Company
47 Harvard Street
Westwood, MA 02090
RE: Classification and country of origin determination for a men’s knit garment; 19 CFR 102.21(c)(3); knit to shape.
Dear Ms. Rogalski:
This is in reply to a letter dated May 1, 2003, on behalf of Dawson Forte Cashmere Co., Inc., requesting a classification and country of origin determination for a men’s knit garment that will be imported into the United States. You state that the countries of production will be Japan and China. You have provided samples of the garment parts as they are knit and sent to China for assembly, and a sample of the finished garment as it will be imported into the United States. As requested, your samples will be returned.
FACTS:
The submitted sample, Style M31230F, is a men’s pullover garment constructed from 100 percent cashmere, jersey knit fabric that measures 12 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit turtleneck, long sleeves with rib knit cuffs, and a rib knit bottom.
The front panel is knit to shape with a rib knit self-start bottom, self-finished sides, and full fashion marks at the armholes. The front neckline is shaped with full fashion marks to accommodate the curve of the front neckline. The back panel is knit to shape with a rib knit self-start bottom, self-finished sides, and full fashion marks at the armholes. The rear neckline is knit to shape to accommodate the slight curve of the rear neckline. The sleeves have rib knit self-start cuffs and self finished sides. They are knit to shape with full fashion marks at the armholes. The turtleneck collar has a self start bottom and self finished sides. Rectangular knit strips used to cover the armhole and shoulder seams have also been submitted.
The manufacturing operations are as follows:
JAPAN:
- The front and back panels and the sleeves are knit to shape
- The turtleneck collar is knit
CHINA:
- The front and the back panels, the sleeves, and the collar are assembled by linking to form the finished garment
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the pullover will be 6110.12.1050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, ... and similar articles, knitted or crocheted: of wool or fine animal hair: of Kashmir (cashmere) goats: wholly of cashmere: other: men’s or boys’. The rate of duty will be 4.4 percent ad valorem. The garment falls within textile category designation 445.
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: "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) 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.
If the good is knit to shape, a change to heading 6101 through 6117 from any heading outside that group, provided that the knit-to-shape components are knit in a single country, territory or insular possession.
The subject merchandise is classifiable as a men’s knit pullover in heading 6110, HTSUS. Section 102.21 (e) requires a tariff shift to headings 6101 through 6117 from any heading outside that group. In this case, a tariff shift to heading 6110, HTSUS, occurs in China, but from components that are classifiable in heading 6117, HTSUS. As heading 6117, HTSUS, is excepted by Section 102.21 (c)(2), the tariff shift is not applicable.
Section 102.21(c)(3) applies where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) and where the merchandise consists of either a good that was knit to shape or (with the exception for goods of certain specifically enumerated headings), was wholly assembled in a single country, territory, or insular possession.
Section 102.21 (c)(3)(i) provides the following:
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; ...
Section 102.21 (b) states that:
(3) KNIT TO SHAPE: 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”.
(4) MAJOR PARTS: 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.
In the case of the subject garment, the front and back panels and the sleeves have been knit directly to the shape used in the good. Consequently, the subject garment is considered “knit to shape” as the term is defined above.
Accordingly, Section 102.21 (c)(3)(i) is applicable to the subject merchandise. The country of origin for the garment is Japan, the single country where the garment is knit to shape.
HOLDING:
The country of origin of the subject garment is Japan. Based upon international textile trade agreements, products of Japan are subject to visa requirements.
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