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March 10, 1999

CLA?2-RR:NC:TA:N3:356 D87918

CATEGORY: CLASSIFICATION

Ms. Wendy Wieland Martin
Kellwood Company
600 Kellwood Parkway
Chesterfield, MO 63017

RE: Classification and country of origin determination for two styles of men’s knit garments; 19 CFR 102.21(c)(4); most important assembly

Dear Ms. Martin:

This is in reply to your letter dated February 9, 1999, on behalf of your Smart Shirt Division, requesting a tariff classification and country of origin determination for two styles of men’s knit garments which will be imported into the United States.

You have submitted a sample of each style, labeled as Samples A and B, which represent the condition of the garments after the production operations were performed in Sri Lanka and the Maldives. You have also submitted charts showing the production processes performed in each country. As requested, your samples will be returned.

FACTS:

The first garment, Sample A, is a men’s knit shirt constructed from 100 percent cotton, pique knit fabric which measures 10 stitches per linear centimeter in the horizontal direction and 21 stitches per linear centimeter in the vertical direction. The garment has a rib knit spread collar; a partial front opening with three button closures; short, hemmed sleeves; a patch pocket on the left chest with an embroidered applique; and a hemmed bottom with side slits and a tail.

The manufacturing operations for Sample A are as follows:

Sri Lanka:

-the fabric is cut into component parts (front panel, back panel, placket sections, pocket, collar, sleeves, collar taping) -the embroidered applique is put on the pocket -the pocket is hemmed and sewn onto the front panel -the front and back panels are hemmed
-the sleeves are formed by sewing the underarm seam closed and hemming the components -the placket is sewn to the front panel
-the collar and collar taping are sewn for approximately 2 1/2 inches on each side of the placket on the front panel -the buttonholes are sewn

Maldives:

-the front and back panels are joined at the shoulder seams -the collar is sewn to the remainder of the front panel and to the back panel -the collar taping is sewn over the collar seam on the front and back panels -the front and back panels are joined at the side seams -the sleeves are attached to the body of the garment -the side vents are formed
-the neck labels are sewn to the garment

Sri Lanka:

-the garment is trimmed, checked, washed and pressed -the buttons are attached to the placket
-the garment is finished and packed

The second garment, Sample B, is a men’s rugby style pullover constructed from 100 percent cotton, jersey knit fabric which measures 8 stitches per linear centimeter in the horizontal direction and 12 stitches per linear centimeter in the vertical direction. The garment has a 100 percent cotton, woven twill spread collar; a partial front opening with three button closures; an embroidered logo on the left chest; a half-moon at the rear neckline; long sleeves with rib knit cuffs; and a straight, hemmed bottom with side slits.

The manufacturing operations for Sample B are as follows:

Sri Lanka:

-the fabric is cut into component parts (front panel, back panel, placket sections, collar sections, half-moon, sleeves, cuffs, collar taping, vent taping) -the embroidery is put on the front panel -the half-moon is sewn to the back panel
-the collar is formed
-the front and back panels are hemmed
-the sleeves are formed by sewing the underarm seam closed and attaching the cuffs -the placket is sewn to the front panel
-the collar and collar taping are sewn for approximately 2 1/2 inches on each side of the placket on the front panel -the buttonholes are sewn

Maldives:

-the front and back panels are joined at the shoulder seams -the collar is sewn to the remainder of the front panel and to the back panel -the collar taping is sewn over the collar seam on the front and back panels -the front and back panels are joined at the side seams -the sleeves are attached to the body of the garment -the woven twill taping is sewn to the side vents -the neck labels are sewn to the garment

Sri Lanka:

-the garment is trimmed, checked, washed and pressed -the buttons are attached to the placket
-the garment is finished and packed

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for Sample A will be 6105.10.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The rate of duty will be 20.4 percent ad valorem.

The applicable subheading for Sample B will be 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ ... pullovers, ... and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The rate of duty will be 18.6 percent ad valorem.

The garments fall within textile category designation 338. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

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 Samples A and B are 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.

Section 102.21 (b)(6) states that the term “wholly assembled” when used with reference to a good means that all components, of which there must be a 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.

Samples A and B are not knit to shape and consist or two or more component parts. However, Samples A and B are not wholly assembled in a single country, territory or insular possession because the placket and the pocket on Sample A and the placket on Sample B are assembled to the front panel in Sri Lanka, while the remainder of the assembly operations occur in the Maldives. Accordingly, as the terms of the tariff shift are not met, 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; or

(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.

As the subject merchandise is neither knit to shape nor wholly assembled in a single country, territory or insular possession, Section 102.21(c)(3) is not applicable.

Paragraph (c) (4) states that, “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 Sample A, the joining of the shoulder seams, the attachment of the collar to the body of the garment, the attachment of the collar taping, the joining of the front and back panels at the right and left side seams, and the attachment of the sleeves to the body of the garment in the Maldives constitute the most important assembly processes.

In the case of Sample B, the joining of the shoulder seams, the attachment of the collar to the body of the garment, the attachment of the collar taping, the joining of the front and back panels at the right and left side seams, the attachment of the sleeves to the body of the garment, and the attachment of the vent taping in the Maldives constitute the most important assembly processes. Accordingly, the country of origin of Samples A and B is the Maldives.

HOLDING:

The country of origin of Samples A and B is the Maldives. Based upon international textile trade agreements, products of the Maldives are subject to the requirement of a visa.

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 that 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 212-637-7081.

Sincerely,

Robert B. Swierupski
Director,

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