CLA-2-61:OT:RR:NC:N3:356
Mr. William Ortiz
S.J. Stile Associates LTD
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification and country of origin of a men’s upper body garment; 19 CFR 102.21(c)(3)
Dear Mr. Ortiz:
Via correspondence from your client, Theory LLC, dated December 19, 2019, you requested a ruling on the country of origin of a men’s upper body garment. Your sample will be returned.
Style K0483702 “Galena SS 3” is a men’s upper body garment constructed from knit fabric with a stated fiber content of 61% linen (flax), 37% viscose (rayon), and 2% other fibers. The outer surface of the garment’s fabric measures 12 stitches per two centimeters in the direction the stitches were formed. Style K0483702 features a rib knit spread collar, a full front opening with six left-over-right button closures, short sleeves with rib knit cuffs, and a rib knit bottom. The rib knit cuffs and the rib knit bottoms of the front panels are separate components, while the rib knit bottom of the back panel is formed by a change in knit pattern.
The manufacturing operations for Style K0483702 are as follows:
All of the garment’s components (the front and back panels, the sleeves, the collar, the cuffs, the front bottom trims, and the placket facing trim) are knit to shape in Hong Kong and exported to China.
In China, the majority of the components are assembled by looping and linking; the rib knit bottoms of the front and back panels are attached to each other via stitching; the buttonholes are formed on the front placket; the buttons are sewn to the front placket; and the finished garment is washed and ironed.
CLASSIFICATION:
The applicable subheading for Style K0483702 will be 6110.90.9088, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Other: Men’s or boys’. The rate of duty will be 6% ad valorem.
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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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 in the Federal Register on September 5, 1995, 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 section 102.21 was amended accordingly (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: "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 garment is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) is inapplicable.
Paragraph (c)(2) states: "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 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, in pertinent part: "The following rules will 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 (3) If the good is knit to shape… a change to an assembled good of 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.
Since both the finished garment and its components are classified within the above-noted tariff range, paragraph (c)(2) is inapplicable.
Paragraph (c)(3) states, in pertinent part: “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (c)(2) of this section: (1) 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.”
As the subject garment is knit to shape in a single country, i.e., Hong Kong, Section 102.21(c)(3) applies.
HOLDING:
Based on the information provided, the country of origin of Style K0483702 is Hong Kong. At time of entry, U.S. Customs and Border Protection may choose to verify the details regarding the production of this garment.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division