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NY J81980




March 17, 2003

CLA2-RR:NC:61:TA:358 J81980

CATEGORY: CLASSIFICATION

Mr. William Ortiz
S.J.Stile Associates Ltd.
181 South Franklin Avenue
Valley Stream, NY 11581

RE: Classification and country of origin determination for a girl’s knitted pullover; 19 CFR 102.21(c)(3)

Dear Mr. Ortiz:

This is in reply to your letter, dated March 10, 2003, requesting a classification and country of origin determination for a girl’s knitted pullover, which will be imported into the United States.

FACTS:

The subject merchandise, style T5721, is a girl’s mock style poplin blouse and cable vest “pullover”. It consists of a knitted vest body and poplin sleeves, a poplin collar and a one button poplin placket which are sewn together creating the visual impression of a woven long sleeve shirt existing underneath a v-neck vest. The vest portion of the garment is made cable knitted fabric that is 70% acrylic and 30% nylon. It contains essentially 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed. The remainder of the garment, namely, the long sleeves, cuffs, collar and button placket, are made of 100% cotton poplin fabric. The essential character of style T5721 is imparted by the cable knitted fabric. It is assumed that the style is sized for girls’ 7 to 16. The sample and its panels are returned to you as requested.

You state that the manufacturing operations are as follows:

Taiwan

The sweater panels will be knit to shape in Taiwan.

China

The finishing of the sweater, along with the collar and sleeves and assembly, will be done in China.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the girl’s knitted pullover, style T5721, will be 6110.30.3055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts---and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The rate of duty will be 32.2% ad valorem.

The pullover falls within textile category designation 639. 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 (3) 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.

In order to ascertain the applicability of section 102.21 (c)(2), it must be determined whether the garment is “knit to shape” as specified in the tariff shift rule of paragraph (e). The phrase “knit to shape” is defined in section 102.21 (a)(3) as follows:

The term ” knit to shape” applies to any good of which 50 percent or more of the exterior surface area is formed by major parts that have been knitted or crocheted directly to the shape used in the good, with no consideration being given to patch, pockets, appliques, or the like. Minor cutting, trimming or sewing of those major parts will not affect the determination of whether the good is “knit to shape. 19 C.F.R. 102.21 (a)(3).

Section 102.21(e) states that, for garments which are knit to shape, the tariff shift to heading 6101 through heading 6117 must take place from any heading outside that group. However, the instant tariff shift occurs within that group, i.e., from the panels, heading 6117, to the finished garments, heading 6110. Accordingly, as the required tariff shift does not take place, 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 50 percent or more of the exterior surface area is formed by major parts that have been knitted to shape in Taiwan, the subject merchandise is knit to shape, and as it is knitted in a single country, Taiwan, Section 102.21(c)(3) applies.

HOLDING:

The country of origin of the girl’s pullover, style T5721, is Taiwan. Based upon international textile trade agreements, products of Taiwan are 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 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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