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NY L87394




September 16, 2005

CLA-2-61-RR:NC:TA:N3:356 L87394

CATEGORY: CLASSIFICATION

Ms. Brenda A. Jacobs
Sidley Austin Brown & Wood LLP
1501 K Street, N.W.
Washington, D.C. 20005

RE: Classification and country of origin determination for a men’s knit garment; 19 CFR 102.21(c)(5); last important assembly or manufacturing operation

Dear Ms. Jacobs:

This is in reply to your letter dated August 17, 2005, on behalf of Hoi Meng Garment Manufacturing, Ltd., requesting a classification and country of origin determination for a men’s knit garment that will be imported into the United States. You state that the assembly operations occur in two different countries, designated as Country “A” and Country “B” and that neither country is a party to a free trade agreement or preference arrangement with the United States. You have provided samples of the garment parts as they are partially assembled in Country “A” and a sample of the finished garment as it will be imported into the United States. As requested, your samples will be returned.

FACTS:

Style 1A0605 is a men’s pullover garment constructed from 100% cotton, finely knit, sueded jersey fabric. Style 1A0605 features a rib knit crew neckline; one-half inch wide velvet tape covering the rear neckline and shoulder seams; short, hemmed sleeves; and a straight, hemmed bottom.

The manufacturing operations for Style 1A0605 are as follows:

- the fabric is cut into component parts
- the main label and country of origin label are attached to the back panel - the shoulder seams are sewn joining the front and back panels - the rib knit neckband (collar) is attached to the front and back panels - the velvet neck tape is attached to the rear neck and shoulder seams

- the sleeves are attached to the body of the garment - the underarm seams are sewn closed
- The side seams are sewn

- the sleeves are hemmed
- the bottom is hemmed
- the garment is 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 Style 1A0605 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty is 16.5% ad valorem.

Style 1A0605 falls 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.cpb.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:

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by Section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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.

Although the garment is not knit to shape and consists of two or more component parts, they are not wholly assembled in a single country, territory, or insular possession. Accordingly, as the terms of the tariff shift are not met, 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 subject merchandise is neither knit to shape 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 Style 1A0605, as the single country, territory, or insular possession in which the most important assembly or manufacturing operation occurred cannot be determined, Section 102.21(c)(4) is not applicable.

Section 102.21 (c)(5) states that “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) or (4) of this section, the country of origin of the good is the last country, territory, or insular possession in which an important assembly or manufacturing process occurred.”

For Style 1A0605, the last country in which an important assembly process occurred is Country “B” where the side seams were joined and where the sleeves were attached. Accordingly, under Section 102.21 (c) (5), the country of origin of Style 1A0605 is Country “B”.

HOLDING:

The country of origin of Style 1A0605 is Country “B”.

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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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