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NY M83315




June 1, 2006

CLA2-61-RR:NC:TA:358:M83315

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069

Ms. Nora McGrenehan
Good Lad Apparel
431 East Tioga Street
Philadelphia, PA 110134

RE: Classification and country of origin determination for boy’s knitwear; 19 CFR 102.21(c)(2

Dear Ms. McGrenehan:

This is in reply to your letter dated May 24, 2006, in which you requested a classification and country of origin determination for a boy’s cotton knit pullover that will be imported into the United States. Your samples and their component parts are returned as requested.

FACTS:

The submitted article, which has no style number, is a finely knit cotton interlock pullover. It has rib knit fabric at the neck opening, long sleeves with hemmed cuffs and a hemmed bottom. It is decorated with sports theme embroidery and appliqué work at the chest area. For ruling purposes it is assumed the item is sized for toddler boys 2-4.

According to your submission, the manufacturing processes are as follows:

It will be cut in China where the appliqué and embroidery will be done. All cut parts will be sent to Vietnam for overlocking, sewing, trimming, pressing and packing for export to the U.S.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the boy’s cotton pullover will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers and similar garments, knitted or crocheted, of cotton, other, other, men’s or boys’, other. The general rate of duty is 16.5% ad valorem.

Boy’s cotton knit 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, "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.

Section 102.21(e) states that the good must be assembled in a single country, territory or insular possession. Accordingly, as the boy’s pullover is not knit to shape and is wholly assembled in a single country, that is, Vietnam, it satisfies the conditions of the tariff shift rule and therefore, Section 102.21(c)(2) is applicable.

Accordingly, the country of origin of the boy’s cotton knit pullover is Vietnam, the country where the good is wholly assembled.

HOLDING:

The country of origin of the boy’s cotton knit pullover 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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