CLA 2-OT:RR:NC:TAB:359
Mr. Samuel Focarino
Comet Customs Brokers Inc.
420 West Merrick Road
Valley Stream, NY 11580
RE: Classification and country of origin determination for women’s knitted garments; 19 CFR 102.21(c)(4)
Dear Mr. Focarino:
This is in reply to your letter dated January 20, 2010, which was submitted on behalf of your client, Charter Ventures, requesting a classification and country of origin determination for women’s garments which will be imported into the United States. You have submitted a sample of the garment parts as they are knit and a sample of the finished garments as will be imported into the United States.
FACTS:
The subject merchandise consists of four women’s garments styles CVL-0001, CVL-0002, CVL-0003 and CVL-0004. Descriptions of the garments follow:
Style CVL-0001 is a women’s cardigan constructed of a 100% cotton jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan features a v-shaped front neckline, a full front opening with no means of closure, a self-fabric neckband that extends down the front panels to form the placket, shirring across the upper front panels, three-quarter length sleeves with ribbed knit self-start bottoms, and a straight tubular garment bottom. The garment extends from the shoulders to below the waist. The component panels and pieces from which the cardigan is constructed consist of the following:
Front panels:
- tubular self-start bottoms
- self-finished sides
- full fashion marks at the armholes
- neckline contoured to shape during the knitting process
Back panel:
- tubular self-start bottom
- self-finished sides
- full fashion marks at the armholes
- neckline partially contoured during the knitting process
Two sleeve panels:
- ribbed knit self-start bottoms
- self-finished sides
- full fashion marks at the armholes
Neckband/placket fabric piece
For the purpose of determining the country or origin of style CVL-0001, the front panel (noting the bottom, sides, armholes and neckline), the back panel (noting the bottom, sides, and armholes), and the two sleeve panels (noting the bottoms, sides, and the armholes) are all considered to be knit-to-shape components. Since these component panels (the “major parts”) are knit to shape, the cardigan is considered knit to shape.
Style CVL-0002 is a women’s cardigan constructed of a 100% cotton jersey fabric with a 2 x 2 rib knit finish at the upper front and back panels. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan features a v-shaped front neckline, a full front opening with 7 button closures, a ribbed knit neckband that extends down the front panels to form the placket, long sleeves with ribbed knit self-start bottoms, two front panel patch pockets and a straight self-start ribbed knit garment bottom. The garment extends from the shoulders to above the knee. The component panels and pieces from which the cardigan is constructed consist of the following:
Front panels:
- ribbed knit self-start bottoms
- self-finished sides
- full fashion marks at the armholes
- neckline contoured to shape during the knitting process
Back panel:
- ribbed knit self-start bottom
- self-finished sides
- full fashion marks at the armholes
- neckline partially contoured during the knitting process
Two sleeve panels:
- ribbed knit self-start bottoms
- self-finished sides
- full fashion marks at the armholes
Neckband/placket and pocket fabric pieces
For the purpose of determining the country or origin of style CVL-0002, the front panel (noting the bottom, sides, armholes and neckline), the back panel (noting the bottom, sides, and armholes), and the two sleeve panels (noting the bottoms, sides, and the armholes) are all considered to be knit-to-shape components. Since these component panels (the “major parts”) are knit to shape, the cardigan is considered knit to shape.
Style CVL-0003 is a women’s pullover constructed of a 100% cotton jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a crew front neckline with a ribbed knit neckband, long sleeves with self-start ribbed knit bottoms, and a straight self-start ribbed knit garment bottom. The garment extends from the shoulders to below the waist. The component panels and pieces from which the pullover is constructed consist of the following:
Front panel:
- ribbed knit self-start bottom
- partial lines of demarcation at the neckline
- self-finished sides
- armholes contoured to shape during the knitting process
Back panel:
- ribbed knit self-start bottom
- partial lines of demarcation at the neckline
- self-finished sides
- armholes contoured to shape during the knitting process
Two sleeve panels:
- ribbed knit self-start bottoms
- self-finished sides
- armholes contoured to shape during the knitting process
Piece of ribbed knit fabric for the neckband.
For the purpose of determining the country or origin of style CVL-0003, the front panel (noting the bottom, sides, and armholes), the back panel (noting the bottom, sides, and armholes), and the two sleeve panels (noting the bottoms, sides, and the armholes) are all considered to be knit-to-shape components. Since these component panels (the “major parts”) are knit to shape, the pullover is considered knit to shape.
Style CVL-0004 is a women’s pullover constructed of a 100% cotton jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline with a ribbed knit neckband, long sleeves with self-start ribbed knit bottoms, and a straight self-start ribbed knit garment bottom. The garment extends from the shoulders to below the waist. The component panels and pieces from which the pullover is constructed consist of the following:
Front panel:
- ribbed knit self-start bottom
- clear and continuous lines of demarcation at the neckline
- self-finished sides
- full fashion marks at the armholes
Back panel:
- ribbed knit self-start bottom
- two marker holes at the neckline
- self-finished sides
- full fashion marks at the armholes
Two sleeve panels:
- ribbed knit self-start bottoms
- self-finished sides
- full fashion marks at the armholes
Piece of ribbed knit fabric for the neckband.
For the purpose of determining the country or origin of style CVL-0004, the front panel (noting the bottom, the neckline, sides, and armholes), the back panel (noting the bottom, sides, and armholes), and the two sleeve panels (noting the bottoms, sides, and the armholes) are all considered to be knit-to-shape components. Since these component panels (the “major parts”) are knit to shape, the pullover is considered knit to shape.
The manufacturing operations for the Styles CVL-0001 and CVL-0003 are as follows:
In China
Front panels are knit.
In Jordon
Back panels, sleeve panels, and neckbands/plackets are knit. Assembly into a finished garment. Washing, labeling, shirring (applies to style CVL-0001 only), ironing, and packing.
The manufacturing operations for the Styles CVL-0002 and CVL-0004 are as follows:
In China
Sleeve panels are knit.
In Jordon
Back panels, front panels, neckband (applies to style CVL-0004 only), neckband/placket (applies to style CVL-0002 only), and pockets (applies to style CVL-0002 only) are knit. Assembly into a finished garment. Washing, labeling, ironing, and packing.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for all styles will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: Other. The general rate of duty will be 16.5% 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/.
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, “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) in pertinent part states,
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
6101-6114 If the good is not knit to shape and consists of two or more
component parts, a change to an assembled good of 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.
The subject garments are classifiable as women’s garments in heading 6110, HTSUS, Section 102.21 (e) requires a tariff shift to headings 6101 through 6117 from any heading outside that group. In the submitted garments, a tariff shift to heading 6110, HTSUS, occurs in Jordan, but from components that are classifiable in heading 6117, HTUS. 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 this instance, the subject garments are comprised of knit to shape panels that have not been knit in a single country, territory or insular possession. Accordingly, 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 Styles CVL-0001 and CVL-0003, knitting the back panel and the sleeves to shape in Jordan constitute the most important assembly processes. Accordingly, the country of origin of Styles CVL-0001 and CVL-0003 is Jordan.
In the case of the Styles CVL-0002 and CVL-0004, knitting the front and back panels to shape in Jordan constitute the most important assembly processes. Accordingly, the country of origin of Styles CVL-0002 and CVL-0004 is Jordan.
HOLDING:
The country of origin for all styles is Jordan.
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 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division