CLA-2-RR:NC:TA:356 E82619
Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P. A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022
RE: Classification and country of origin determination for men’s knit garments; 19 C.F.R. §102.21(c)(2); tariff shift
Dear Mr. Travis:
This is in reply to your letter dated May 24, 1999, on behalf of Ocean Sky, requesting a classification and country of origin determination for four styles of men’s knit garments which will be imported into the United States. You have stated that the manufacturing operations will take place in Countries “A” and “B” and that Israel is not one of the involved countries. As requested, your samples will be returned.
FACTS:
Style E is a men’s pocket T-shirt constructed from 100 percent cotton, finely knit jersey fabric. The garment has a rib knit crew neckline; short, hemmed sleeves; a patch pocket on the left chest; and a hemmed bottom.
Style F is a men’s pullover garment constructed from 100 percent cotton, knit fabric which measures 6 stitches per linear centimeter in the horizontal direction and 17 stitches per linear centimeter in the vertical direction. The garment has a rib knit Henley neckline; a three button placket; long sleeves with rib knit cuffs; and a hemmed bottom with side slits.
Style G is a men’s tank top constructed from 100 percent cotton, finely knit fabric. The garment has oversized armholes; low, round front and rear necklines; straps which measure one and one half inches at the shoulder; and a hemmed bottom.
Style H is a men’s pullover garment constructed from 100 percent cotton, finely knit jersey fabric. The garment is oversized and has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom.
The manufacturing processes are as follows:
STYLE E:
COUNTRY “A”:
- The fabric is inspected and laid out for cutting
- The fabric is cut into component parts and bundled
- The pocket is sewn to the front panel
- The shoulders are joined
- The collar and neck labels are attached
- The sleeves are attached
- The sleeves are hemmed
- The side seams and sleeve seams are sewn closed
- The bottom is hemmed
- The garment is trimmed and finished
COUNTRY “B”:
- The garment is dyed
- The garment is pressed, folded, put into polybags and packed into cartons
STYLE F:
COUNTRY “A”:
- The fabric is inspected and laid out for cutting
- The fabric is cut into component parts and bundled
- The placket is set onto the front panel
- The shoulders are joined
- The collar and neck labels are attached
- The sleeves are attached
- The side seams and sleeve seams are sewn closed
- The cuffs are attached to the sleeves
- The bottom is hemmed and the side vents are formed
- The buttonholes are formed
- The buttons are sewn to the placket
- The garment is trimmed and finished
COUNTRY “B”:
- The garment is dyed
- The garment is pressed, folded, put into polybags and packed into cartons
STYLE G:
COUNTRY “A”:
- The fabric is inspected and laid out for cutting
- The fabric is cut into component parts and bundled
- The right shoulder is joined
- The neck binding is attached
- The left shoulder is joined
- The armhole binding is attached
- The side seams are sewn closed
- The bottom is hemmed
- The garment is trimmed and finished
COUNTRY “B”:
- The garment is dyed
- The garment is pressed, folded, put into polybags and packed into cartons
STYLE H:
COUNTRY “A”:
- The fabric is inspected and laid out for cutting
- The fabric is cut into component parts and bundled
- The shoulders are joined
- The collar and neck labels are attached
- The sleeves are attached
- The sleeves are hemmed
- The side seams and sleeve seams are sewn closed
- The bottom is hemmed
- The garment is trimmed and finished
COUNTRY “B”:
- The garment is dyed
- The garment is pressed, folded, put into polybags and packed into cartons
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for Style E will be 6109.10.0012, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for T-shirts, knitted or crocheted: of cotton: other: other T-shirts: men’s. The rate of duty will be 18.8 percent ad valorem.
The applicable subheading for Styles F and H 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: other: other: men’s or boys’. The rate of duty will be 18.6 percent ad valorem.
The applicable subheading for Style G will be 6109.10.0018, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tank tops, knitted or crocheted: of cotton: other: tank tops and other singlets: men’s. The rate of duty will be 18.8 percent ad valorem.
Styles E, F, G and H fall within textile category designation 338. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is available for inspection at your local Customs office.
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 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.
As the garments are wholly assembled in a single country, that is, Country “A”, as per the terms of the tariff shift requirement, country of origin is conferred in Country “A”.
HOLDING:
The country of origin of Styles E, F, G and H is Country “A”. Based upon international textile trade agreements, products of Country “A” may be subject to visa requirements and quota restraints.
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 C.F.R. §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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CAR 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CAR 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 CAR 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 212-637-7081.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division