CLA 2-61-RR:NC:TA:359:L87976
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 30, 2005, in which you requested a classification and country of origin determination for women’s knitwear that will be imported into the United States. Your samples and their component parts are returned as requested.
FACTS:
The subject merchandise consists of a pullover and pull-on pants, both identified as style A70816. Both garments are made of the same 80% cotton and 20% polyester finely knit terry fabric. The pullover features long hemmed sleeves, a v-neck with rhinestone trim fabric and a hemmed bottom with two side vents The pull-on pants feature an elasticized waistband and pant legs which have bottom side seam vents which are decorated with the same trim as appears on the neckline of the upper garment.
You presented separate manufacturing scenarios for both garments. You have submitted the finished garments and the garments in their partial assembly stages.
The manufacturing operations for the woman’s knit pullover are as follows:
CHINA
Cut the fabric into component parts
Sew the shoulder seams attaching the front and back panels
Sew the neck binding and attach the rhinestone trim
Sew the side vents and hem the bottom and sleeves of the garment
COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS (CNMI)
Sew the sleeves to the body
Sew the side seams joining the front and back panels at the sides
Sew the sleeves closed
Attach the labels
Iron and finish the garment
Inspect and pack the garment, with the pants in one polybag
The manufacturing operations for the women’s pant are as follows:
CHINA:
Cut the fabric into component parts
Sew the outer seams of the pant legs
Form the side bottom vents
Hem the leg openings
Attach the trim on the side vents
CNMI:
Sew the waistband
Sew the inseam
Sew the front rise
Sew the back rise
Attach the labels
Inspect and iron the garment
Pack the pullover and pants into one polybag
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the pullover of style A70816 will be 6104.22.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of cotton: other. The duty rate will be 16.5% ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6110.20.2075.
The applicable subheading for the pants of style A70816 will be 6104.22.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of cotton: trousers and breeches. The duty rate will be 14.9% ad valorem. This is the rate that would be applicable if the garment was entered separately and classified in subheading 6104.62.2011.
The pullover falls within textile category designation 359; the pants fall within textile category designation 348. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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":
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 pullover 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 woman’s knitted pullover, the most important assembly processes are sewing the side seams to join the front and back panels at the sides, and attaching the sleeves to the body of the garment; all of which occur in the CNMI.
In the case of the woman’s knitted pants, the most important assembly processes are sewing the inseams and creating the front and back rises by sewing the front and back panels together in the front and back center.
Accordingly, the country of origin of style A70816, the woman’s knitted pullover and pants, is the CNMI.
HOLDING:
The country of origin of style A70816, the pullover and pants 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 pullover 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