CLA-2-61:OT:RR:NC:N3:361
Ms. Lesa Hubbard
JC Penney Purchasing
6501 Legacy Drive
Plano, Texas 75024
RE: Country of origin determination for women’s seamless knit bodysuit;
19CFR 102.21(c)(2)
Dear Ms. Hubbard:
In your letter dated December 21, 2020 you requested a tariff classification and country of origin determination ruling for a women’s knit seamless bodysuit, and submitted a sample of the tubular knit component and finished garment. As requested, your samples will not be returned.
FACTS:
Style 303262, is a women’s bodysuit composed of 95 percent nylon, and 5 percent spandex knit fabric. The one-piece unlined tightly fitted garment is seamless, legless and features 1 inch wide shoulder straps, scoop front and back neckline, and a 2 snap crotch.
The manufacturing operations for style 303262 are as follows:
China:
The yarn is dyed and tubular component is knit on a circular knitting machine
The tubular panel/component is shipped from China to Vietnam
Vietnam:
A paper stencil is used to create chalk marks that dellineate the neckline, armholes and leg openings
Subsquent steps in the manufacturing are as follows:
Sewing tapes at the crotch
sew the neckline, armholes, and leg openings with binding
finish shoulder seam
set the bar tack at the shoulder
place snaps at crotch
quality inspection of garment, pressing and packing
ISSUE: What is the country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for style 303262 will be 6114.30.2060, The Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, Other, Other. The rate of duty will be 32 percent 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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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 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, “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.”
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 that “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 (1) If the good is not knit to shape and consists of two or more component parts, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, 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.
(2) If the good is not knit to shape and does not consist of two or more component parts, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, 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, 6001 through 6006, knitted or crocheted articles of heading 9619, and subheading 6307.90, and provided that the change is the result of a fabric-making process.
(3) If the good is knit to shape, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, a change to 6101 through 6117 from any heading outside that group, except from knitted or crocheted articles of heading 9619, provided that the knit to shape components are knit in a single country territory or insular possession.
Section 102.21(b)(3) defines “knit to shape” as:
The term “knit to shape” applies to any good of which 50 percent or more of the exterior surface area is formed by major parts that have been knitted or crocheted directly to the shape used in the good, with no consideration being given to patch pockets, appliques, or the like. Minor cutting, trimming, or sewing of those major parts will not affect the determination of whether a good is “knit to shape.”
Section 102.21 (b)(4) defines “major parts” as:
The term major parts means integral components of a good but does not include collars, cuffs, waistbands, plackets, pockets, linings, paddings, trim, accessories, or similar parts.
Style 303262 meets the terms of the tariff shift rule of paragraph (e), the tariff shift occuring in Vietnam meets the requirements for headings 6101–6117 (1). Specifically, we apply the rule in 6101-6117 (1), because the knit tubular component is not knit to shape since it lacks clear, continuous lines of demarcation and consists of two or more component parts, in particular, the binding and the body fabric. The tariff shift to heading 6114, HTSUS, from the unassembled components occurs in Vietnam, therefore, the country of origin for the bodysuit (style 303262) can be determined by application of section 102.21(c)(2) and is Vietnam
HOLDING: The country of origin for style 303262 is Vietnam. 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division