United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H83717 - NY H83786 > NY H83740

Previous Ruling Next Ruling
NY H83740

July 17, 2001



TARIFF NO.: 6110.20.2075

Ms. Rosemary Cali
110 West 40th Street Suite 603
New York, NY 10018

RE: Classification and country of origin determination for girl’s sleeveless pullover; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Cali:

This is in reply to your letter dated July 12, 2001, requesting a classification and country of origin determination for a girl’s knit pullover, Style FG12047, which will be imported into the United States.


The subject merchandise is a 1 by 1 rib knit cotton sleeveless pullover. It has a notched V-shaped drop neckline opening at the front and a hemmed bottom. Capped fabric finishes the neck opening and armhole openings. Three embroidered depictions of dragonflies are sewn to the garment front. The pullover will be imported in girls’ sizes 4/5, 6/6X, 7/8, 10/12 and 14/16.

The manufacturing operations for the pullover, Style FG12047, are as follows:


The fabric panels are cut to shape.
Embroidery is added to front panel.

El Salvador

Pipe keyhole with drop needle coverstitch and tack keyhole at center front. Join shoulders and insert tape.
Attach label and pipe neck with drop needle coverstitch. Pipe armholes with drop needle coverstitch. Join side seams and tack sides at armholes. Hem bottom with drop needle coverstitch.


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


The applicable subheading for the girl’s pullover, Style FG12047, will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for pullovers and similar articles, knitted or crocheted, of cotton, other, women’s or girls’. The rate of duty will be 17.8 % ad valorem.

Girls’ cotton knit pullovers fall within textile category designation 339. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment.


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 (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.

As the girl’s pullover consists of two or more component parts which preexisted in essentially the same condition as found in the finished good and the components were combined to form the finished good in a single country, that is, El Salvador, as per terms of the tariff shift requirement, country of origin is conferred in El Salvador.


The country of origin of the girl’s pullover, Style FG12047, is El Salvador. Based upon international textile trade agreements products of El Salvador are not currently subject to quota and 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 section 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 Bruce Kirschner at 212-637-7079.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: