CLA-2 RR:TC:TE 959902 jb
Matthew A. Goldstein, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-0002
RE: Country of origin determination for knit garment; 19 CFR
102.21(c)(4); most important assembly process
Dear Mr. Goldstein:
This is in reply to your letter dated October 23, 1996, on
behalf of your client, Elegant Industrial Co., Ltd., requesting a
country of origin determination for a knit garment which will be
imported into the United States. A sample of the garment's
constituent components and a completed garment were submitted to
this office for examination.
FACTS:
The submitted merchandise, referenced style number SP6009,
is a long sleeve pullover shirt with a V-neck collar, made of 100
percent cotton knit fabric. The garment features rib-knit sleeve
cuffs, a hemmed bottom and side vents. Fabric taping covers the
seam joining the collar to the front and back panels. Fabric
taping also lines the vents. The manufacturing operations are as
follows:
COUNTRY A
- fabric is cut into component pieces, including the front
panel, back panel, sleeve parts, cuffs, collar taping and
vent taping;
- front and back panels are hemmed;
- sleeve components are stitched and cuffs are attached;
- the collar and collar taping are minimally attached to the
front panel.
COUNTRY B
- front and back panels are sewn together along the left
side seam, right side seam, left shoulder seam and right
shoulder seam;
- the collar is sewn on to the rest of the front panel and
on to the back panel;
- the fabric collar taping is sewn over the rest of the
collar front panel seam and collar back panel seam;
- the left and right sleeves are sewn on to the front and
back panels;
- fabric taping is sewn on the inside of the side vents at
the bottom of the shirt.
COUNTRY A or COUNTRY B
- washing and pressing;
- finishing.
We assume any reference to Country A and Country B does not
include Israel or a NAFTA party.
ISSUE:
What is the country of origin of the subject merchandise?
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apparel entered, or withdrawn from warehouse, for consumption, on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 material 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) 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":
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.
The subject knit pullover is classifiable in heading 6110,
Harmonized Tariff Schedule of the United States (HTSUS).
Although the subject garment is not knit to shape and consists of
two or more component parts, it is not wholly assembled in a
single country, territory, or insular possession. Accordingly,
the terms of the tariff shift are not met.
Paragraph (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 nor wholly
assembled in a single country, territory, or insular possession,
paragraph (c)(3) is inapplicable.
Paragraph (c)(4) states that, "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 subject knit garment, the
sewing together of the front and back panels along the left side
seam, right side seam, left shoulder seam and right shoulder
seam, the sewing of the collar on to the rest of the front panel
and on to the back panel, the sewing of the fabric collar taping
over the rest of the collar front panel seam and the collar back
panel seam, the sewing of the left and right sleeves on to the
front and back panels, and the sewing of the fabric taping on to
the inside of the side vents at the bottom of the shirt, in
Country B, constitutes the most important assembly process.
Accordingly, the country of origin is Country B.
HOLDING:
The country of origin of the subject knit garment,
referenced style number SP6009, 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 sections states that a ruling letter, either
directly, by reference, or by implication, is accurate and
complete in every material respect.
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.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division