CLA-2-RR:NC:TA:N3:356 L88899
Ms. Wendy Burns
Northern Customs Services, Inc.
P.O. Box 331
Lewiston, NY 14092
RE: Classification and country of origin determination for a men’s track suit; 19 CFR 102.21(c)(2); tariff shift.
Dear Ms. Burns:
This is in reply to your letter dated November 21, 2005, on behalf of Givn”R, requesting a classification and country of origin determination for a men’s track suit that will be imported into the United States. You state that the manufacturing operations will occur in China and Canada and you have provided samples of the finished garments as they will be imported into the United States. As requested, your samples will be returned.
FACTS:
Style WT2005 is a track suit consisting of a jacket and a pair of pants that are constructed from 100% cotton, finely knit pique fabric. The jacket has a rib knit stand-up collar; a full front opening with a zippered closure; long sleeves with rib knit cuffs; zippered inset pockets below the waist; an embroidered logo on the left chest; overlaid strips on the front and back yokes; and a rib knit waistband. The pants have a rib knit waistband with an outside drawstring; embroidered logos and overlaid strips on each leg; zippered side seam pockets; and hemmed legs.
Although you state that the garments can be worn by either men or women, the garments are made to men’s size specifications and will be classified as men’s garments.
The manufacturing operations are as follows:
CHINA:
The pique fabric is knit and dyed
The fabric is cut into component parts
The panels are embroidered
The rib knit collar, cuffs and waistband are knit
CANADA:
The cut parts are assembled to form the garments
The zippers are attached
The collar, cuffs and waistband are formed and attached
The drawstring is inserted in the waistband
The garments are washed, ironed and packed for export
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the jacket of Style WT2005 will be 6112.11.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: Track suits, ski-suits and swimwear, knitted or crocheted: track suits: of cotton: garments described in heading 6101 or 6102: men's or boys'. The rate of duty is 14.9% ad valorem.
The applicable subheading for the pants of Style WT2005 will be 6112.11.0050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: Track suits, ski-suits and swimwear, knitted or crocheted: track suits: of cotton: trousers: men's or boys'. The rate of duty is 14.9% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The jacket of Style WT2005 falls within textile category designation 334. The pants of Style WT2005 fall within textile category designation 347. 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
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by Section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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.
Paragraph (b) (6) defines “wholly assembled” as:
The term “wholly assembled” when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets) will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession.
The submitted garments are not knit to shape and they consist of two or more parts. As all of the assembly operations occur in Canada, the garments are considered “wholly assembled” in a single country, that is, Canada. As per the terms of the tariff shift requirement, country of origin is conferred in Canada.
HOLDING:
The country of origin of the sample garments is Canada.
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