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NY L81971




January 25, 2005

CLA2-RR:NC:TA:N3:358:L81971

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2065, 6203.42.2050, 6505.90.2060

Ms. Nora McGrenehan
Good Lad Apparel
431 East Tioga Street 3rd Floor
Philadelphia, PA 19134

RE: Classification and country of origin determination for boy’s shortall set; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4)

Dear Ms. McGrenehan:

This is in reply to your letter dated January 14, 2005, requesting a classification and country of origin determination for a boy’s shortall set, Style 11350XR1, which will be imported into the United States.

FACTS:

The style consists of a shortall, hat and pullover. The shortall and hat are made of the same 60 percent cotton, 40 percent polyester yarn dyed woven fabric. The pullover is made of finely knit cotton fabric. The shortall has a bib front, a built-up back, a metal snap crotch and self-fabric straps that are sewn to the rear rise and button onto the bib front. The shortall is distinguished by appliqué and embroidery work at the chest depicting a dog driving a light pickup truck containing athletic supplies and a bird in the cargo bed. The hat consists of a four-piece crown and a one-piece brim. The pullover has rib knit fabric at the neck and short hemmed sleeves. Style 11350XR1 is sized for toddlers 2 to 4T.

The style will be manufactured in China and Vietnam. Samples of the completed articles are included in the submission.

According to your letter and telephone conversations dated January 24th and January 25th, 2005, the manufacturing operations for the shortall set are as follows:

The fabric will be cut in China and the two front shortall panels will be sewn together only where needed to attach the appliqué and embroidery work to the fabric. The cut bundles will then be sent to Vietnam where they will be sewn, finished and packaged.

You also state in telephone conversation that except for the embroidery and appliqué work, the component parts are wholly assembled in Vietnam.

The shortall components consist of cut fabric panels, e.g., two partially attached front panels, and two rear body panels, two shoulder straps, one pocket and one pocket flap and metal snaps. The hat components consist of four crown pieces and one brim piece. The pullover consists of one front panel, one rear panel and one band of rib knit fabric.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the boy’s shortall, Style 11350XR, will be 6203.42.2050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bib and brace overalls, of cotton, other, boys’, size 2-7, other. The rate of duty will be 10.3 % ad valorem.

The applicable subheading for the boy’s hat, Style 11350XR, will be 6505.90.2060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for hats and other headgear, other, of cotton, not knitted, other. The rate of duty will be 7.5 % ad valorem.

The applicable subheading for the boy’s pullover, Style 11350XR, will be 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for pullovers and similar articles, knitted or crocheted, of cotton, other, men’s or boys’. The rate of duty will be 16.5 % ad valorem.

Toddler boys’ cotton shortalls fall within textile category designation 237. Toddler boys’ cotton hats fall within textile category designation 359. Toddler boys’ cotton pullovers fall within textile category designation 338. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 (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.

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.

6505.90 (1) If the good consists of two or more components, a change to subheading 6505.90 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

Section 102.21(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, appliqués, 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.

Since the boy’s hat and pullover each consist of two or more component parts which preexist in essentially the same condition as found in the finished good and the components are combined to form the finished good in a single country, that is, Vietnam, as per terms of the tariff shift requirement, country of origin is conferred in Vietnam.

The boy’s shortall presents a different situation. Since the shortall is classified in heading 6203, HTSUSA, and consists of two or more components that are not wholly assembled in a single country, the terms of the tariff shift are not met. As such, 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 shortall 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 shortall, the sewing of the front and rear body panels, the sewing of the side seams and inseams and the completion of the rise, including the attachment of the metal snaps, constitute the most important assembly processes. Accordingly, the country of origin of the shortall is Vietnam.

HOLDING:

The country of origin of the boy’s hat, pullover and shortall, Style 11350XR1, is Vietnam.

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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