CLA 2-RR:NC:TA:N3:358 I89875
Mr. Bernard Seah
Ghim Li Global Pte. Ltd.
No. 41 Changi South Avenue 2
Singapore 486153
Republic of Singapore
RE: Classification and country of origin determination for boys’ knit shirt; 19 CFR 102.21 (c)(4); most important assembly
Dear Mr. Seah:
This is in reply to your letter dated January 10, 2003, requesting a classification and country of origin determination for boys’ knit shirt that will be imported into the United States. You state that seven different production plans are being considered. In each production plan, the assembly operations occur in two or three different countries, designated as Country “A”, Country “B” and Country “C”. Although not stated in your letter, we assume that Countries “A”, “B” and “C” denote different foreign countries, territories or insular possessions, and such countries will not include Israel or a signatory of the North American Free Trade Agreement. A sample of the shirt was submitted with your inquiry. As requested, your sample will be returned.
FACTS:
The submitted garment is a boy’s rugby polo style knit shirt constructed from 100 percent cotton, jersey knit fabric that measures 11 stitches per linear centimeter counted in the horizontal direction and 16 stitches per linear centimeter counted in the vertical direction. The garment has a partial front opening with a concealed three button placket; a spread collar of 100 percent cotton woven twill fabric; short, hemmed sleeves: a pieced front consisting of three panels which are sewn horizontally; puff printing with the name POLO ™ on the upper front panel; screen printing on the middle front panel with the number 67; and a hemmed bottom with side slits. The shirt will be imported as styles TB 941306, FB 941306 and EB 941306 corresponding, respectively, to sizes 2-4T, 4-7X and S-XL.
Production Plan 1
COUNTRY A
Pattern making and marking
Piece goods are cut into component shapes
Printing is done on two pieces of the front panel
The collar is constructed
Buttonholes are made on the inner layer of the placket
The placket is formed and attached to the front panel
Three cut pieces are joined together to form the front panel
The front and back panels are hemmed
COUNTRY B
Join front and back panel on the shoulder seams
The collar is attached to the main body
Twill tape is sewn onto the neck
Labels are sewn to center back
Joining both sleeves to the main body at the armholes
Sewing of the left and right side seams
The side slits are formed and finished by sewing on the twill tape
The sleeves are hemmed
A buttonhole is made on the collar
Sew buttons onto the front placket and collar
Final inspection
Packing for export
Production Plan 2
COUNTRY A
Pattern making and marking
Piece goods are cut into component shapes
Printing is done on two pieces of the front panel
COUNTRY B
The collar is constructed
Buttonholes are made on the inner layer of the placket
The placket is formed and attached to the front panel
Three cut pieces are joined together to form the front panel
The front and back panels are hemmed
COUNTRY C
Join front and back panel on the shoulder seams
The collar is attached to the main body
Twill tape is sewn onto the neck
Labels are sewn to center back
Joining both sleeves to the main body at the armholes
Sewing of the left and right side seams
The side slits are formed and finished by sewing on the twill tape
The sleeves are hemmed
A buttonhole is made on the collar
Sew buttons onto the front placket and collar
Final inspection
Packing for export
Production Plan 3
COUNTRY A
Pattern making and marking
Piece goods are cut into component shapes
Printing is done on two pieces of the front panel
COUNTRY B
The collar is constructed
Buttonholes are made on the inner layer of the placket
The placket is formed and attached to the front panel
Three cut pieces are joined together to form the front panel
The front and back panels are hemmed
COUNTRY C
Join front and back panel on the shoulder seams
The collar is attached to the main body
Twill tape is sewn onto the neck
Labels are sewn to center back
Joining both sleeves to the main body at the armholes
Sewing of the left and right side seams
The side slits are formed and finished by sewing on the twill tape
The sleeves are hemmed
A buttonhole is made on the collar
Sew buttons onto the front placket and collar
Final inspection
Packing for export
Production Plan 4
COUNTRY A
Pattern making and marking
Piece goods are cut into component shapes
Printing is done on two pieces of the front panel
The collar is constructed
Buttonholes are made on the inner layer of the placket
The placket is formed and attached to the front panel
Three cut pieces are joined together to form the front panel
The front and back panels are hemmed
Join front and back panel on the shoulder seams
COUNTRY B
The collar is attached to the main body
Twill tape is sewn onto the neck
Labels are sewn to center back
Joining both sleeves to the main body at the armholes
Sewing of the left and right side seams
The side slits are formed and finished by sewing on the twill tape
The sleeves are hemmed
A buttonhole is made on the collar
Sew buttons onto the front placket and collar
Final inspection
Packing for export
Production Plan 5
COUNTRY A
Pattern making and marking
Piece goods are cut into component shapes
Printing is done on two pieces of the front panel
COUNTRY B
The collar is constructed
Buttonholes are made on the inner layer of the placket
The placket is formed and attached to the front panel
Three cut pieces are joined together to form the front panel
The front and back panels are hemmed
Join front and back panel on the shoulder seams
COUNTRY A
The collar is attached to the main body
Twill tape is sewn onto the neck
Labels are sewn to center back
Joining both sleeves to the main body at the armholes
Sewing of the left and right side seams
The side slits are formed and finished by sewing on the twill tape
The sleeves are hemmed
A buttonhole is made on the collar
Sew buttons onto the front placket and collar
Final inspection
Packing for export
Production Plan 6
COUNTRY A
Pattern making and marking
Piece goods are cut into component shapes
Printing is done on two pieces of the front panel
-
COUNTRY B
The collar is constructed
Buttonholes are made on the inner layer of the placket
The placket is formed and attached to the front panel
Three cut pieces are joined together to form the front panel
The front and back panels are hemmed
Join front and back panel on the shoulder seams
COUNTRY C
The collar is attached to the main body
Twill tape is sewn onto the neck
Labels are sewn to center back
Joining both sleeves to the main body at the armholes
Sewing of the left and right side seams
The side slits are formed and finished by sewing on the twill tape
The sleeves are hemmed
A buttonhole is made on the collar
Sew buttons onto the front placket and collar
Final inspection
Packing for export
Production Plan 7
COUNTRY A
Pattern making and marking
Piece goods are cut into component shapes
Printing is done on two pieces of the front panel
The collar is constructed
Buttonholes are made on the placket and collar
The placket is formed and attached to the front panel
Join front and back panel on the shoulder seams
The collar is attached to the main body
Twill tape is sewn onto the neck
Labels are sewn to center back
COUNTRY B
Three cut pieces are joined together to form the front panel
The front and back panels are hemmed
Joining both sleeves to the main body at the armholes
Sewing of the left and right side seams
The side slits are formed and finished by sewing on the twill tape
The sleeves are hemmed
Sew buttons onto the front placket and collar
Final inspection
Packing for export
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for styles TB 941306, FB 941306 and EB 941306 is in 6105.10.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts, knitted or crocheted: of cotton: boys’: other. The rate of duty is 19.8 percent ad valorem.
The shirt falls within textile category designation 338. 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.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:
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.
Although the shirt 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, 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”:
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
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.
Since the shirt is neither knit 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 Production Plan 1, the assembly processes in Country B consisting of the joining of the front and back panels at the shoulders, the attachment of the collar, the attachment of the sleeves to main body panels and, the joining of the left and right side seams constitute the most important assembly processes.
In the case of Production Plan 2, the assembly processes in Country A consisting of the joining of the front and back panels at the shoulders, the attachment of the collar, the attachment of the sleeves to main body panels and, the joining of the left and right side seams constitute the most important assembly processes.
In the case of Production Plan 3, the assembly processes in Country C consisting of the joining of the front and back panels at the shoulders, the attachment of the collar, the attachment of the sleeves to main body panels and, the joining of the left and right side seams constitute the most important assembly processes.
In the case of Production Plan 4, the assembly processes in Country B consisting of the attachment of the collar, the attachment of the sleeves to main body panels and, the joining of the left and right side seams constitute the most important assembly processes.
In the case of Production Plan 5, the assembly processes in Country A consisting of the attachment of the collar, the attachment of the sleeves to main body panels and, the joining of the left and right side seams constitute the most important assembly processes.
In the case of Production Plan 6, the assembly processes in Country C consisting of the attachment of the collar, the attachment of the sleeves to main body panels and, the joining of the left and right side seams constitute the most important assembly processes.
In the case of Production Plan 7, the assembly processes in Country A consisting of the attachment of the collar, the attachment of the placket to the front panel and the joining of the front and back panels at the shoulders constitute the most important assembly processes.
Accordingly, under Section 102.21 (c)(4), the country of origin of styles TB 941306, FB 941306 and EB 941306 in Production Plans 2, 5 and 7 is Country A, the country in which the most important assembly processes occur. In Production Plans 1 and 4, the country of origin of styles TB 941306, FB 941306 and EB 941306 is Country B, the country in which the most important assembly processes occur. In Production Plans 3 and 6, the country of origin of styles TB 941306, FB 941306 and EB 941306 is Country C, the country in which the most important assembly processes occur.
HOLDING:
The country of origin of styles TB 941306, FB 941306 and EB 941306 in Production Plans 2, 5 and 7 is Country A. The country of origin of styles TB 941306, FB 941306 and EB 941306 in Production Plans 1 and 4 is Country B. The country of origin of styles TB 941306, FB 941306 and EB 941306 in Production Plans 3 and 6 is Country C. Based upon international textile trade agreements, products of Country A, Country B and Country C 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 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.
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,
National Commodity
Specialist Division