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NY H89688




April 26, 2002

CLA2-RR:NC:TA:N3:356 H89688

CATEGORY: CLASSIFICATION

Mr. Michael Forney
Ahead Headgear
270 Samuel Barnet Blvd.
New Bedford, MA 02745

RE: Classification and country of origin determination for men’s knit garments; 19 CFR 102.21(c)(2); tariff shift; Marking; 19 U.S.C. 1304.

Dear Mr. Forney:

This is in reply to your letter dated March 25, 2002, concerning the classification and country of origin determination for three styles of men’s knit garments which will be imported into the United States. You state that the manufacturing operations for the three garments will occur in Canada and Mexico and you have provided samples of the finished garments for our review. As requested, your samples will be returned.

FACTS:

Style RF13 is a men’s pullover garment constructed from 100 percent cotton, finely knit fabric that is napped on the outside surface. The fabric measures 22 stitches per two centimeters counted in the horizontal direction. Style RF13 has a rib knit crew neckline; long sleeves with rib knit cuffs; a half-moon at the rear neckline; and a rib knit bottom.

Style RF14 is a men’s pullover garment constructed from 100 percent cotton, finely knit fabric that is napped on the outside surface. The fabric measures 22 stitches per two centimeters counted in the horizontal direction. Style RF14 has a rib knit spread collar; a partial front opening with a three button placket; long sleeves with rib knit cuffs; a half-moon at the rear neckline; and a rib knit bottom.

Style RF15 is a men’s vest constructed from 100 percent cotton, finely knit fabric that is napped on the outside surface. The fabric measures 22 stitches per two centimeters counted in the horizontal direction. Style RF15 has a rib knit crossover V-neckline; oversized armholes with rib knit edging; a half-moon at the rear neckline; and a rib knit bottom.

The manufacturing operations for the three garments are as follows:

CANADA:
- The fabric is knit and brushed to produce a pile surface on one side of the fabric

MEXICO:
- The fabric is cut into component parts
- The component parts are assembled into completed garments

CANADA:
- The garments are dyed, finished, and packed for export to the United States

ISSUE:

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

CLASSIFICATION:

The applicable subheading for Styles RF13 and RF14 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 17.3 percent ad valorem.

The applicable subheading for Style RF15 will be 6110.20.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ waistcoats (vests), and similar articles, knitted or crocheted: of cotton: other: other: vests, other that sweater vests: men’s or boys’. The rate of duty will be 17.3 percent ad valorem.

Styles RF13 and RF14 fall within textile category designation 338. Style RF15 falls within textile category designation 359. 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

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.

Paragraph (b) (6) defines “wholly assembled” as:

The term “wholly assembled” when used with reference to a good means that all components, of which there must be at 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.

The submitted garments are not knit to shape and consist of two or more parts. As all of the assembly operations occur in Mexico, the garments are considered “wholly assembled” in a single country, that is, Mexico. As per the terms of the tariff shift requirement, country of origin is conferred in Mexico.

The marking of the subject garments as “Made in Mexico” is consistent with the origin rules set forth in Section 102.21, Customs Regulations, and with the country of origin marking requirements in Part 134, Customs Regulations.

HOLDING:

The country of origin of the sample garments is Mexico. Based upon international textile trade agreements, products of Mexico are not currently subject to visa requirements or quota restraints.

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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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