CLA 2-61-RR:NC:TA:359:K89427
Mr. Ego Leung
Come Long Fashion Knits Limited
2/F, Yick Shiu Industrial Building
No. 1, San On Street
Tuen Mun, N.T.
Hong Kong
RE: Classification and country of origin determination for women’s knitwear; 19 CFR 102.21(c)(4)
Dear Mr. Leung:
This is in reply to your letter dated September 10, 2004, in which you requested a classification and country of origin determination for women’s knitwear that will be imported into the United States. Your sample and its component parts are returned as requested.
FACTS:
The subject merchandise consists of Style A09965A, a ladies knit vest which features a mock neck, a full front zippered opening, front kangaroo pockets, an embroidered appliqué affixed to the front pocket, and two side vents. The back of the garment is made up of a yoke and two panels, which are joined vertically with a center seam. The fiber content of the garment is 95% cotton and 5% spandex.
You have submitted the finished garment and the garment in its partial assembly stage, as it will appear when it is shipped to the Northern Mariana Islands for completion.
The sample, representing the steps taken in China consists of two pieces: the partially assembled front consisting of the front panels with the zipper attached, pockets attached and collar attached to the front panels leaving enough space to join the shoulders; and the back panel which consists of the yoke and two back pieces sewn together lengthwise to form the entire back panel. There are also two cut ribbons, which will be used as trim for the side vents.
The manufacturing operations for the woman’s knit vest are as follows:
CHINA
Cut the fabric into component parts
Attach the interlining to the collar
Sew the collar to the front panels
Seam the back panel and hem the bottom of the back panel
Attach the pockets on the front panels
Sew the zipper closure with twill tape to the front panels and hem the bottom
Attach the embroidery appliqué to the pocket
COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS (CNMI)
Sew the shoulder seams
Sew the collar to the back panel
Sew the side seams joining the front and back panels at the sides
Sew the tape to form the side vents
Hem the armholes
Attach the labels
Iron and finish the garment
Inspect and pack the garment
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 6110.20.2035, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other, Vests, other than sweater vests: Women’s or girls. The general rate of duty is 16.5% ad valorem.
The vest 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, "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":
HTSUSA 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 assembled in a single country, territory or insular possession. Accordingly, as the vest is assembled in more than one country, territory or insular possession, it does not satisfy the conditions of the tariff shift 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, territory or insular possession 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 woman’s knitted vest, the most important assembly processes are sewing the shoulder seam to join the front and back panels at the shoulder; sewing the side seams; finishing sewing the collar to the back panel; and sewing the trim to form the side vents; all of which occur in the CNMI.
Accordingly, the country of origin of the woman’s knitted vest is the CNMI.
HOLDING:
The country of origin of the woman’s knitted vest is the Commonwealth of the Northern Mariana Islands. Since the CNMI is not a foreign country and therefore, the United States has no quota or visa agreement with it, the vest is neither subject to quota restraints nor to 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 Camille R. Ferraro at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division