CLA-2-61:OT:RR:NC:N3:359
S.J. Stile Associates LTD
Mr. William Ortiz
181 South Franklin Ave.
Valley Stream, NY 11581
RE: The tariff classification and country of origin determination for a women’s pullover; 19 CFR 102.21(c)(3)
Dear Mr. Ortiz:
In your letter dated October 31, 2019, you requested a country of origin determination on behalf of your client, Theory LTD.
You submitted a sample of style K028703R. In addition, samples of the component panels of the pullover were also included in the submission, which include front and back panels, and sleeve panels from which the pullover is to be assembled.
Style K028703R is a women’s pullover constructed from 100 percent cashmere knit fabric. The outer surface of the garment’s fabric measures 10 stitches per two centimeters measured in the direction the stitches were formed. The pullover features a pieced self fabric hood with a drawstring, long sleeves with finished endings and a finished bottom that reaches to below the waist.
The applicable subheading for style K028703R, will be 6110.12.1060 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Wholly of cashmere: Other: Women’s or girls’. The rate of duty is 4 percent ad valorem.
The manufacturing operations for the women’s knit to shape pullover are as follows:
Hong Kong
All component pieces were knit to shape from yarn produced in China
China
All panels are assembled by linking and looping; the garment is assembled, washed and ironed.
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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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:” HTSUS Tariff shift and/or other requirements 6101-6117. If the good is knit to shape, a change to 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 Section 102.21(e) states that the good must undergo a tariff shift from a heading outside of the designated grouping (i.e. headings 6101-6117). As the pullover of heading 6110 and the component panels of heading 6117 are all classified inside of the designated grouping, they fail to meet the tariff shift requirement 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.
Based on the information provided, the principal component panels of the pullover (the “major parts”), i.e. the front and back panels, and the sleeve panels, are considered to be knit to shape for the purpose of determining the country of origin. At the time of entry, Customs and Border Protection may choose to verify the details regarding the production of this garment.
As the subject merchandise is knit to shape in a single country, viz. Hong Kong, Section 102.21(c)(3) applies.
The country of origin of the women’s knit to shape pullover, style K028703R is Hong Kong and therefore should be properly marked “Made in Hong Kong”.
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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division