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NY E88385

December 13, 1999

CLA2-RR:NC:TAB:354 E88385


Mr. Alan R. Klestadt
Mr. Harold I. Loring
Grunfeld, Desiderio, Lebowitz and Silverman LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: Classification and country of origin determination for ladies’ panties; 19 CFR 102.21(c)(3)

Dear Messrs. Klestadt and Loring:

This is in reply to your letter dated October 28, 1999, on behalf of Mast Industries, Inc., requesting a classification and country of origin determination for ladies’ panties, which will be imported into the United States.


The subject merchandise consists of three pairs of panties. The garments are constructed from finely knit 90% nylon 5% spandex 5% cotton fabric. Style VP-4953 is a bikini brief, style VP-8000 is a hi-cut brief and style VP-4895 is a thong. The garments feature an elasticized waistband and leg openings and a gusset crotch.

The manufacturing operations for the panties are as follows:

In Italy

Panty blanks are knit on a circular machine. Each tubular blank features a complete waistband at the top and lines of demarcation at the bottom to determine where the fabric is to be cut to form gusset crotch and leg openings. Changes in the knit pattern during formation of the panty blank create clear lines of demarcation.

In Tunisia

The panty blanks are dyed. A three thread overlock machine is then used to cut and sew the elastic around each leg opening. The crotch gusset is sewn to the back portion and the elastic is doubled stitched. Country of origin labels are then sewn into the garments.

In Italy

The garments will be subjected to a final inspection and packaged for shipment to the United States.


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


The applicable subheading for the three garments will be 6108.22.9020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls slips, petticoats, briefs, panties . . . , knitted or crocheted: briefs and panties: of man-made fibers: other . . . women's. The rate of duty will be 16.1 percent ad valorem. The rate of duty for 2000 will be 16 percent ad valorem.


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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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

6108.22.9020 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 when comparing the classification change which occurs between the blanks and the finished samples, the shift must be initiated from a tariff heading which is outside the designated group (6101-6117). However, the shift in the instant case occurs within the parameters of the designated group. Accordingly, as the three submitted samples do not meet the tariff shift requirement, 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; . . .

As the subject merchandise is knit to shape in Italy, Section 102.21(c)(3) applies.


The country of origin of the panties is Italy. Based upon international textile trade agreements products of Italy are currently not subject to quota or 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 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 Brian Burtnik at 212-637-7083.


Robert B. Swierupski

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