CLA 2-RR:NC:TA:N3:358 G87124
TARIFF NO. 6110.20.2075
Mr. Andy Teo
Assistant Group Logistics Manager
Ghim Li Group of Companies
No. 41 Changi South Avenue
2 Singapore 486153
RE: Classification and country of origin for girl’s “hoodie” style cardigan; 19 CFR 102.21(c)(4)
Dear Mr. Teo:
This is in reply to your letter dated February 9, 2001, requesting a classification and country of origin determination for a girl’s hoodie style cardigan, your Reference No. Style 7212-7, which will be imported into the United States.
FACTS:
The subject garment has two front pockets, a full front zipper opening, a hood, ribbed cuffed and a relaxed and ungathered ribbed waistband. The item is made of jersey knit, lightweight cotton fabric. It will be manufactured in unnamed countries A and B. For purposes of this ruling it is assumed that the garment will be imported in girls’ sizes 7 to 16. Three prospective production plans are contemplated.
First Production Plan
Country A
Pattern making and marking
Country B
Piece goods are cut into component shapes
Front panels are embroidered
Making of hood
Attached two front pockets onto the front panels
Joining front and back panels on the shoulder seams
Attaching the hood onto the garment
Insert label on back of neck
Country A
Sewing of left and right side seams
Join both left and right sleeves to main body
Attach bottom 1x1 rib waistband to body
Attach 1x1 rib cuff to sleeve openings
Making of zipper
Cutting threads
Final inspection
Packing for export
Second Production Plan
Country A
- Pattern marking and making
Country B
- Piece goods are cut into component shapes
Making of hood
Attaching two front pockets onto the front panels
Joining front and back panels on the shoulder seams
Attaching the hood onto the garment
Insert label on back of neck
Attach bottom 1x1 rib
Making of zipper
Country A
Sewing of left and right side seams
Join both left and right sleeves to main body
Attach 1x1 rib cuff to sleeve openings
Cutting threads
Final inspection
Packing for export
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the girl’s hoodie style cardigan, your Reference No. Style 7212-7, will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts and similar articles, knitted or crocheted, of cotton, other, women’s or girls’. The rate of duty will be 17.8 percent ad valorem.
Girl’s finely knit cotton cardigans fall within textile category designation 339. 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 (1) 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.
Section 102.21(e) states that the country of origin for the girl’s hoodie style cardigan is the country where the unassembled components are wholly assembled. Accordingly, as the hoodie is not assembled in a single country, 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, 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 this case, the assembly of the garment, under both production plans, occurs in both countries A and B.
For Production Plan One, it is the opinion of this office, that the assembly in country A, where, among other activities, the sewing of the sleeves to the main body, the sewing of the side seams to join the front and back panels, the sewing of the zipper, and the sewing of the waistband to the main body occur, constitute the most important assembly processes. Accordingly, for Production Plan One, the country of origin of the girl’s hoodie style cardigan, your Reference No. Style 7212-7, is country A.
For Production Plan Two, it is the opinion of this office, that the assembly in country B, where, attaching the front pockets onto the front panels, joining the front and back panels on the shoulder seams, attaching the hood onto the garment, sewing the zipper, and sewing the waistband to the main body occur, constitute the most important assembly processes. Accordingly, for Production Plan Two, the country of origin of the girl’s hoodie style cardigan, your Reference No. Style 7212-7, is country B.
HOLDING:
The country of origin of the girl’s hoodie style cardigan, your Reference No. Style 7212-7, under Production Plan One, is country A. The country of origin of the girl’s hoodie style cardigan, your Reference No. Style 7212-7, under Production Plan Two, is country B. Based upon international textile trade agreements products of country A 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 Bruce Kirschner at 212-637-7079.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division