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NY J81979

March 18, 2003

CLA-2-RR:NC:TA:N3:358 J81979


Mr. William Ortiz
S.J.Stile Associates Ltd.
181 South Franklin Avenue
Valley Stream, NY 111581

RE: Classification and country of origin determination for girl’s knit pullover; Products of the West Bank, the Gaza Strip or a qualifying industrial zone; General Note 3(a)(v); General Note 8; 19 CFR 102.21(c)(2); tariff shift; T.D. 98-62.

Dear Mr. Ortiz:

This is in response to your letter dated March 10, 2003, on behalf of your client Cherry Stix Ltd., in which you request a classification and country of origin determination of a girl’s knit garment that will be imported into the United States. You state that the manufacturing operations will occur in China , the Al Tajamouat QIZ, Jordan and the Philippines. As requested the sample will be returned to you.


The submitted item, style T5717, is a girl’s long sleeve pullover with partial front, unsecured placket opening. The shirt body except for the button sleeve cuffs, collar and placket opening, are made of 100% cotton, 7 x 4 rib, finely knitted fabric. The sleeve cuffs, collar and placket opening are made of 100% cotton woven poplin fabric. For ruling purposes, it is assumed the garment is sized for girls’ 7 to 16.

You describe the manufacturing operations for style T5717 as follows:

The cotton knit and cotton woven fabric will be made in China and then shipped to the Philippines where the pieces will be cut to shape and forwarded to Jordan for assembly, packing and shipping.


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


The applicable subheading for style T5717 will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ pullovers and similar articles, knitted or crocheted, of cotton, other, women’s or girls’. The general rate of duty will be 16.9 percent ad valorem.

Style T5717 falls 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.

You stated that the processing operations in Jordan were performed in the Al Tajamouat Qualifying Industrial Zone (QIZ). General Note 3(a)(v)(G), HTSUS, defines a “qualifying industrial zone” as any area that:”(1) encompasses portions of the territory of Israel and Jordan or Israel and Egypt; (2) has been designated by local authorities as an enclave where merchandise may enter without payment of duty or excise taxes; and (3) has been designated by the U.S. Trade representative in a notice published in the Federal Register as a qualifying industrial zone.”

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 garment is not knit to shape and consists of two or more parts. As all of the assembly operations except for minor attachments and minor embellishments occur in Jordan, the garment is considered “wholly assembled” in a single country, that is, Jordan. As per the terms of the tariff shift requirement, country of origin is conferred in Jordan.


Pursuant to the authority conferred by section 9 of the U.S. - Israel Free Trade Area Implementation Act of 1985 (19 U.S.C § 2112 note), the President issued Proclamation No. 6955 dated November 13, 1996 (published in the Federal Register on November 18, 1996 (61 Fed. Reg. 58761)), which modified the Harmonized Tariff Schedule of the United States (HTSUS) (by creating a new General Note 3 (a)(v)) to provide duty-free treatment to articles which are the product of the West Bank, Gaza Strip or a qualifying industrial zone, provided certain requirements are met. Such treatment was effective for products of the West Bank, Gaza Strip or a qualifying industrial zone entered or withdrawn from warehouse for consumption on or after November 21, 1996.

General Note 3(a)(v)(A) also prescribes that to qualify for duty-free treatment, the articles produced in a QIZ must be imported directly from a QIZ, Israel, West Bank, or the Gaza Strip. See General Note 3(a)(v)(B) for what constitutes “imported directly.”

Under General Note 3(a)(v), HTSUS, articles that are products of the West Bank, Gaza Strip or a QIZ and imported directly to the U.S. from one of those areas or Israel qualify for duty-free treatment when they satisfy certain criteria. An article is considered to be a “product of” the West Bank, Gaza Strip or a QIZ if it is either wholly the growth, product or manufacture of one of those areas or a new or different article of commerce that has been grown, produced or manufactured in one of those areas. One of the criteria prescribes that the sum of the cost or value of materials produced in the QIZ and the direct costs of processing operations performed in the West Bank, Gaza Strip, a QIZ or Israel, is not less than 35% of the appraised value of such articles when imported into the U.S.

By a notice published in the Federal Register on October 15, 1999, (64 FR 56015), pursuant to section 9 of the U.S.-Israel Free Trade Area Implementation Act and General Note 3(a)(v)(G)(3), HTSUS, the Office of the United States Trade Representative designated the Al Tajamouat Industrial City as a QIZ. The QIZ encompasses certain areas under the customs control of the Governments of Israel and Jordan. Thus, effective on the date of publication of the above notice, goods produced in the Al Tajamouat QIZ which meet all the conditions and requirements of General Note 3(a)(v), HTSUS, are entitled to duty-free treatment.

Under General Note 8, HTSUS, products of a qualifying industrial zone (QIZ) are eligible, when imported into the United States, for the “special” rate of duty set forth in the tariff schedule if the article is imported directly from the QIZ into the customs territory of the United States and if all other statutory requirements are met. The “special” duty rate for the submitted garment under consideration is Free.


The country of origin of the submitted garment is Jordan. Based upon international textile trade agreements, products of Jordan are not presently 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.

Based on the information provided, the garments assembled in the Al Tajamouat QIZ as described above will be considered “products of” the QIZ.

Assuming that the finished garments are imported directly into the U.S. from the Al Tajamouat QIZ, the West Bank, Gaza Strip, or Israel, and the 35% value-content requirement is satisfied, the garments will be entitled to duty-free treatment under General Note 3(a)(v), HTSUS. Whether the 35% value-content requirement will be met must await actual entry of the merchandise.

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 646-733-3048.


Robert B. Swierupski

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