CLA 2-61:RR:NC:TA-361:K84425
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 women’s knitwear; 19 CFR 102.21(c)(4)-Modification of ruling K83034
Dear Ms. Jacobs:
This letter is being issued to modify NY Ruling K83034. The modification concerns the classification, which is being changed due to the submission of merchandising information, omitted from the original submission. The classification has been corrected below. The sample provided with the original submission was returned in conjunction with the original ruling.
In your supplemental letter dated February 19, 2004, you requested a modification to ruling K83034. To support the requested modification, you have also provided a copy of an Internet catalogue page for the subject garment. The page from the on-line catalogue, shows the garment as a women’s robe.
This is in reply to your letter on behalf of your client, Hoi Meng Garment Manufacturing, Ltd., and in which you request a classification and country of origin determination for a sample of women’s knitwear that will be imported into the United States. Your sample is returned, as requested.
FACTS:
The subject merchandise consists of Style 74112, a woman’s knit, ankle length hooded robe made from 100% cotton fibers. The robe features a full-front opening with a zippered closure; a self-fabric, permanently attached hood without means of closure; long, raglan sleeves with a self-fabric cuff; a hemmed bottom; and two kangaroo pockets at the waist.
You also submitted the unfinished robe that represents the garment at the completion of the manufacturing steps in Country B. This sample consists of
-the front and back panels fully joined at the neck and shoulders;
-the sleeves sewn to the front and back panels;
-the side seams fully sewn; and
-the kangaroo pockets sewn to the front panels.
The manufacturing operations for the robe are as follows:
In Country A
-cut the fabric into component parts and panels
-construct the pockets
-sew the pockets to the front panels;
In Country B
-sew the front and back panels at the shoulder seams
-sew the raglan sleeves to the body
-sew the sleeves closed
-sew the side seams;
In Country A
-construct the hood
-sew the hood to the body
-sew the front placket with its zipper to the body
-sew the self-fabric cuffs to the sleeves
-hem the bottom of the garment
-attach the labels.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the woman’s knitted robe, Style 74112, will be 6108.91.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s…bathrobes…, knitted or crocheted: of cotton. The rate of duty will be 8.5% ad valorem.
The robe falls within textile category designation 350. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.
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.
If the good is not knit to shape and does not consist of two or more component parts, a change to heading 6101 through 6117 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5806, 5809 through 5811, 5903, 5906 through 5907, and 6001 through 6002, and subheading 6307.90, and provided that the change is the result of a fabric-making process.
If the good is knit to shape, a change to heading 6101 through 6117 from any heading outside that group, provided that the knit-to-shape components are knit 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 robe is assembled in more than one country, territory or insular possession, it does not satisfy the conditions of the tariff shift and 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, territory or insular possession, 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 subject merchandise, the robe, the following items constitute the most important assembly processes:
-the sewing of the front and back panels at the shoulder seams
-the sewing of the raglan sleeves to the body and
-the sewing of the side seams,
all of which occur in Country B.
Accordingly, the country of origin of the robe is Country B.
HOLDING:
The country of origin of the woman’s knitted robe, Style 74112, is Country B. Based upon international textile trade agreements products of this country may be 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 Angela DeGaetano at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division