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NY E85483





September 28, 1999

CLA261:RR:NC:TA:361 E85483

CATEGORY: CLASSIFICATION

Mr. Paul A. Barkan
Grunfeld, Desiderio, Lebowitz & Silverman LLP Counselors at Law
245 Park Avenue
33rd Floor
New York, NY 10167-3397

RE: Classification and Country of Origin determination for a woman's knitted cardigan styled garment; 19 CFR 102.21(c)(4); most important assembly or manufacturing process.

Dear Mr. Barkan:

This is in reply to your letter dated August 4, 1999, requesting a classification and a country of origin determination for a woman’s knitted garment on behalf of Mast Industries, Inc. The sample will be returned, as you requested.

FACTS:

The submitted sample, style A39230 is a woman’s knitted upper body garment constructed from 100% cotton fabric with more than nine stitches per two centimeters, but fewer than ten stitches per one centimeter, measured in the horizontal direction. The cardigan styled garment has a collar; a full front opening with a right-over-left button closure; long hemmed sleeves, and a hemmed bottom.

You have described the manufacturing operations for the garments as follows:

Sri Lanka
· Fabric is cut into component parts
· Sleeve is hemmed, and sewn along its length · Collar is assembled
· Overlay front placket with fusing onto facing · Close bottom of placket

Republic of the Maldives
· Front and back panels are joined at the shoulder · Collar is attached to the neckline
· Side seams are closed, side label inserted · Sleeves are attached

Sri Lanka

· Neck labels are inserted and neck seam is stitched · Right front placket is closed
· Buttonholes are created
· Buttons sewn onto the garment
· Bottom is hemmed
· Garment is trimmed, inspected and pressed

ISSUE:

What are the classification and country of origin of the cardigan styled garment?

CLASSIFICATION:

The applicable subheading for the cardigan styled garment will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweatersand similar articles, knitted or crocheted: Of cotton: other: women’s or girls’. The rate of duty will be 18.6 percent ad valorem.

The garment falls within textile category designation 339.

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 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 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 shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section”:

6101–6117
1. 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.

2. If the good is not knit to shape and does not consist of two or more component parts, 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, and 6001 through 6002, 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, 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.

The subject merchandise is classified as women’s cardigan styled upper body garment in heading 6110. The subject merchandise consists of two or more components, and is not knit to shape. As the garment is not wholly assembled in a single country, the terms of the tariff shift are not met.

Paragraph (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, paragraph (c)(3) is inapplicable.

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 the subject merchandise, the most important assembly operations occur at the time that the front and back panels are joined at the shoulder; the collar is attached to the neckline; the side seams are closed, and side label inserted; and sleeves are attached in the Maldives. Accordingly, the country of origin for the subject merchandise is the Maldives.

HOLDING:

The country of origin of the cardigan styled garment 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 C.F.R. '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 C.F.R. '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 C.F.R. '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 Angela De Gaetano at 2126377029.

Sincerely,

Robert B. Swierupski
Director,

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