CLA-2-61:OT:RR:NC:N3:354
Ms. Nikki Adams
Fruit of the Loom, Inc.
One Fruit of the Loom Drive
Bowling Green, KY 42103
RE: Country of origin determination for women’s knit undergarments; 19 CFR 102.21(c)(2)
Dear Ms. Adams: This is in reply to your letter, dated September 23, 2019, requesting a country of origin determination for women’s knit undergarments, which will be imported into the United States. You have provided samples of the tubular knit panels and also the finished garments as they will be imported into the United States. As requested, your samples will be returned.
FACTS: We are unable to rule on Item 3417672, which you state is a “Ladies Light Smoothing Layering Spin Tank” and is best described as a women’s seamless knit underwear singlet. We are retaining the samples. The origin of knit garments with elastic that are produced as a result of multi-country processing, which is the subject of your request, involves an issue currently under review at Headquarters. This office is precluded from ruling on an issue which is the subject of a current or completed transaction. In light of the prohibition set out in 19 C.F.R. Part 177, and as the instant origin determination is closely related to the issue pending at Headquarters, we are unable to issue an origin ruling with respect to this item. When the issue before Headquarters has been completed, you may resubmit your request for a prospective ruling.
Item 3413274 “Ladies Light Smoothing Brief” is a women’s knit underwear brief with the main body constructed of 90% nylon, 8% spandex, 2% cotton. The brief features a self-start waistband measuring approximately 3 inches wide, a change in knit pattern for the crotch portion, and elasticized leg openings. In Country A, the tubular panel is knit and dyed. The tubular panel features a self-start waistband and clear lines of demarcation for the body of the garment. In Country B, cutting is done along the lines of demarcation, elastic is sewn around the leg openings, and the back gusset seam is sewn closed.
Item 13264 “Ladies Smoothing Comfort Brief” is a women’s knit underwear brief with the main body constructed of 94% nylon, 6% spandex. The brief features a self-start waistband measuring approximately 1 inch wide, changes in knit pattern, a crotch gusset knit lining of 100% cotton and elasticized leg openings. In Country A, the tubular panel is knitted and dyed. The tubular panel features a self-start waistband and clear lines of demarcation for the body of the garment. In Country B, cutting is done along the lines of demarcation, elastic is sewn around the leg openings, the crotch gusset lining is attached, and the back gusset seam is sewn closed.
ISSUE:
What is the country of origin of the subject merchandise? CLASSIFICATION:
The applicable subheading for Item 3413274 and Item 13264 will be 6108.22.9020, HTSUS, which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of man-made fibers: Other: Women’s. The general rate of duty will be 15.6 percent ad valorem.
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.”
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 foreign material 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) states that “The following rules will 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 (1) If the good is not knit to shape and consists of two or more component parts, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, 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.
(2) If the good is not knit to shape and does not consist of two or more component parts, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, a change to heading 6101 through 6117 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5806, 5809 through 5811, 5903, 5906 through 5907, 6001 through 6006, knitted or crocheted articles of heading 9619, and subheading 6307.90, and provided that the change is the result of a fabric-making process.
3) If the good is knit to shape, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, a change to 6101 through 6117 from any heading outside that group, except from knitted or crocheted articles of heading 9619, provided that the knit to shape components are knit in a single country territory or insular possession.
Section 102.21(b)(3) defines “knit to shape” as:
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.”
As none of the subject merchandise is wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 cannot be applied.
Item 3413274 and Item 13264 are both knit to shape in a single country, that is Country A, and meet the terms of the tariff shift requirement for headings 6101 – 6117 in Section 102.21(c)(2), accordingly country of origin is conferred in Country A.
HOLDING: The country of origin for Item 3413274 and Item 13264 is Country A. 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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division