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NY K89096

September 15, 2004


TARIFF NO.: 6110.20.2075

Ms. Rhoda Salus
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

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

Dear Ms. Salus:

This is in reply to your letter dated August 31, 2004, on behalf of your client Ocean Sky International, Ltd., requesting a classification and country of origin determination for a girl’s knit pullover, Style 114223, which will be imported into the United States.


The subject merchandise is a finely knit cotton jersey pullover. It has capped short sleeves a hemmed bottom, and rib knit fabric at the neck and sleeve openings. Contrast colored overlock stitching connects the rib knit fabric to the garment body. The same color overlock stitching appears as an X style design below the front neckline. A screen-printed palm tree design and cutout appliqués of the numbers 8 and 3 complete the front panel. The pullover will be imported in girls’ sizes 4/5, 6/6X, 7/8, 10/12 and 14/16.

According to your submission, the manufacturing operations for the pullover, Style 114223 are as follows:

Country A - China

The fabric is made
The fabric is cut into component parts
The front panels are screen printed and appliqué attached Component parts are packed and shipped to Brunei for assembly

Country B - Brunei

The component parts are wholly assembled in Brunei, as follows: The shoulders are joined.
The sleeves are attached.
The side seams are closed
The rib knit neck fabric is attached to the body The sleeve cuffs are attached
The main/care labels are attached
The neckline and cuffs are overlock stitched The front “X” is overlock stitched
The bottom is hemmed
The neck binding is sewn to the body
The completed garments are trimmed
The garments are washed and inspected
The garments are packed for export


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


The applicable subheading for the girl’s pullover, Style 114223, 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 16.5 % 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, Brunei, as per terms of the tariff shift requirement, country of origin is conferred in Brunei.


The country of origin of the girl’s pullover, Style 114223, is Brunei. Based upon international textile trade agreements products of Brunei 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 646-733-3048.


Robert B. Swierupski

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