CLA 2-RR:NC:TA:358 J87157
Mr. Thomas G. Travis
Sandler, Travis and Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2002
RE: Classification and country of origin determination for girl’s knitted garment; 19 CFR 102.21(c)(4)
Dear Mr. Travis:
This is in reply to your letter dated August 13, 2003, on behalf of your client, Lotus Textile & Garment Co., Ltd., requesting a classification and country of origin determination for a girl’s knitted garment which will be imported into the United States.
FACTS:
The submitted sample, style 41036, is a girl’s long sleeve knitted jacket. It is constructed of polyester fleece fabric that is brushed on both sides. The article features a hood, a full front zipper opening, side entry pockets at the waist, a hemmed bottom and hemmed sleeves. The garment will be sized for girls’ 2 to 14.
As requested, the submitted sample and component parts will be returned to you.
You describe the manufacturing operations for style 41036 as follows:
China
1. Fabric cut into component parts
2. The hood is formed by joining the center hood panel
3. The hood hem end is folded
4. The placket facing is overlocked
5. Pockets are sewn to the front center of each front panel
Vietnam
1. Join shoulder seams
2. Join the right and left sleeve panel to the front and back panels
3. Join side seams of front and back panels
4. Attach placket facing to front center bottom
5. Fold the bottom hem end
6. Fold the sleeve hem end
7. Join the hood to the body
8. Sew the zipper with placket facing to front center
9. Overlock at neckline
10. Attach size label to back neckline
11. Sew the single needle at placket and neckline
12. Attach label to back neck center
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for style 41036, will be 6102.30.2020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ windbreakers and similar articles, knitted or crocheted, of man-made fibers, other, other, girls’. The rate of duty will be 28.4% ad valorem.
Styles 41036 falls within textile category designation 635. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.
Section 102.21(e) states that the good must be wholly assembled in a single country, territory or insular possession. Accordingly, as the garments are partially assembled in China and in Vietnam, 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 style 41036, sewing the front and back panels at the shoulder, sewing the hood to the body, sewing the zipper to the front panel, sewing the sleeves to the body and sewing the front and back panels together at the side seams, all of which occur in Vietnam, constitute the most important assembly processes. Accordingly, the country of origin for style 41036 is Vietnam.
HOLDING:
The country of origin of style 41036 is Vietnam. Based upon international textile trade agreements girls’ man-made fiber jackets from Vietnam are not currently subject to quota or the requirements 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