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 > 2002 NY Rulings > NY H87570 - NY H87618 > NY H87598

Previous Ruling Next Ruling
NY H87598





February 5, 2002

CLA2-RR:NC:WA:355 H87598

CATEGORY: CLASSIFICATION

Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: Classification and country of origin determination for a men’s woven cotton shirt; 19 CFR 102.21(c)(4)

Dear Mr. Travis:

This is in reply to your letter dated January 21, 2002, requesting a classification and country of origin determination for a men’s woven cotton shirt which will be imported into the United States. This request was submitted on behalf of Smart Shirts/Subsidiary of Kellwood Company.

FACTS:

The subject merchandise consists of two identical samples of the same style of men’s 100 percent woven cotton shirt, identified as Scenario 1 and Scenario 3 shirts. The shirts feature long sleeves with placketed, buttoned cuffs, a common yoke, a center box pleat in the back, a tailored collar, a patch pocket on the left front panel and a full frontal opening with buttoned closures. The shirts are solid white in color. The shirts are sized in “S”., “M” and “L” designations. The samples will be returned as you have requested.

The garments are produced in a multi country manufacturing process. You have stated that these countries may change and are thus designated as Country “A” and Country “B”. You further state that neither Israel nor any NAFTA nor CPTBA territory is involved in any stage of the manufacturing. We assume this to mean that the fabric used in the production of the garment is not formed in the United States, nor Israel, nor any NAFTA or CPTBA Territory or country. You have presented two separate manufacturing scenarios, utilizing Scenario shirt 1 and 3 respectively.

The manufacturing operations for the shirt are as follows:

Scenario 1 Shirt

Country A

The fabric is inspected
The fabric is cut into component parts
The collar is made up
The front, back and sleeve panels are made up The back yoke is sewn to the back panel
The cuffs are made up
The front placket is made up and sewn to the front panel Buttonholes are made and buttons are sewn onto the plackets The sleeve plackets are made up and sewn onto the sleeve panels The breast pocket is sewn to the front panel The label is sewn to the back yoke and collar

Country B

The front and back panels are sewn together along the shoulder seams The collar is attached to the body
The sleeve seams are sewn shut
The sleeves are joined to the shirt body
The side seams are sewn closed

Country A

The cuffs are sewn to each sleeve
The garment bottom is hemmed
Trimming
Washing and ironing
Inspection
Package and pack for export

Scenario 3 Shirt

Country A

Fabric is inspected
Fabric is cut into component parts
The collar is made up
The front, back and sleeve panels are made up The back yoke is sewn to the back panel
The cuffs are made up
The front placket is made up and then sewn to the front shirt panel The pocket is sewn to the front panel
The sleeve placket is made up and sewn to the sleeve panel The labels are sewn to the back yoke and the collar

Country B

The front and back panels are joined at the shoulders (the back panel being comprised of the yoke and back panel) The sleeve seams are sewn shut
The sleeves are attached
The side seams are joined
The cuff is attached to the sleeve panel

Country A

The collar is attached
The bottom is hemmed
Trimming
Washing and ironing
Inspection
Package and pack for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the shirt will be 6205.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts, of cotton, other, other, other, other, men’s. The rate of duty will be 20 percent ad valorem.

The shirts fall within textile category designation 340. 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.

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 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

6201 – 6208 If the good consists of two or more component parts, a change to an assembled good of heading 6201 through 6208 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(e) states that the garment must be completely assembled in one country, territory or insular possession. Accordingly, as the shirt does not meet these criteria, 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, nor wholly assembled in a single country, Section 102.21 (c)(3) is inapplicable.

Section 102.21 (c)(4) states, "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 Scenario 1 shirt, , the sewing of the front and back panels along the shoulder seams, the attaching of the collar to the body, the joining of the sleeves to the garment body, and the closing by sewing of the side seams constitute the most important assembly processes. Accordingly, the country of origin of the Scenario 1 shirt is Country B.

In the case of the Scenario 3 shirt, , the sewing of the front and back panels along the shoulder seams, the joining of the sleeves to the garment body, the attaching the cuffs to the sleeves and the closing by sewing of the side seams constitute the most important assembly processes. Accordingly, the country of origin of the Scenario 3 shirt is Country B.

HOLDING:

The country of origin of both Scenario 1 and Scenario 3 shirt is Country B.

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 Camille R. Ferraro at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: