CLA-2-61:OT:RR:NC:N3:356
Mr. William Ortiz
S.J. Stile Associates LTD
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification and country of origin of a men’s pullover; 19 CFR 102.21(c)(3)
Dear Mr. Ortiz:
In your letter dated December 20, 2019, on behalf of your client, Theory LLC, you requested a ruling on the country of origin of a men’s pullover. Your sample will be returned.
Style J044703R “Lie Vos Hood SL” is a men’s cardigan-style garment constructed from knit fabric with a stated fiber content of 99% cotton and 1% other fibers. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. Style J044703R features a self-fabric hood, a full-front opening with a double-zippered closure, long sleeves with rib knit ends that are formed by a change in knit pattern, vertical pockets below the waist, and a rib knit bottom that is formed by a change in knit pattern.
The manufacturing operations for Style J044703R are as follows:
The front and back panels, the sleeves, the hood, the pocket bags, the hood trim, the pocket trim, the pocket facing trim, the neck trim, and the front placket trim are knit to shape on flat-knitting machines in Hong Kong and exported to China. The placket facing trim is also knit in Hong Kong and exported to China.
In China, the majority of the components are looped and linked to form the finished garment, the zipper is attached, the placket facing trim is cut to the length used in the finished garment and stitched to the front panels and hood trim, and the garment is washed and ironed.
CLASSIFICATION:
The applicable subheading for Style J044703R will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 16.5 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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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 in the Federal Register on September 5, 1995, 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 section 102.21 was amended accordingly (68 Fed. Reg. 8711).
Section 102.21(b)(3) defines “knit to shape” for the purposes of this section as follows: “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.’”
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 garment is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) 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 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, in pertinent part: "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 (3) If the good is knit to shape… a change to an assembled good of heading 6101 through 6117 from any heading outside that group… provided that the knit to shape components are knit in a single country, territory or insular possession.”
Since both the finished garment and its components are classified within the above-noted tariff range, paragraph (c)(2) is inapplicable.
Paragraph (c)(3) states, in pertinent part: “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (c)(2) of this section: (1) 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.”
As the subject garment is knit to shape in a single country, i.e., Hong Kong, Section 102.21(c)(3) applies.
HOLDING:
Based on the information provided, the country of origin of Style J044703R is Hong Kong. At time of entry, U.S. Customs and Border Protection may choose to verify the details regarding the production of this garment.
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 the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division