OT:RR:NC:N3:361
Lesa Hubbard
JC Penney
6501 Legacy Dr. St. B100 Plano, TX 75024
RE: Country of origin determination and classification of a woman’s tank top; 19CFR 102.21(c)(4)
Dear Ms. Hubbard:
In your letter dated January 18, 2023, you requested a tariff classification and country of origin determination ruling for a woman’s knit tank top and submitted a sample of the finished garment. As requested, your sample will be retained.
FACTS:
Style 305574 is a woman’s tank top constructed from 95 percent nylon, and 5 percent spandex knit fabric. The sleeveless tight-fitting garment features a plunging V-shaped front neckline with lace-like trim, a deep U-shaped back, 1½ inch wide shoulder straps, and a straight hemmed bottom. The garment extends from the shoulders to below the waist. You state the garment does not meet the knit-to-shape requirements in statistical note 6 of chapter 61.
You state the manufacturing operations for style 305574 is as follows:
China:
The yarns are knitted into tubular fabric.
The tubular knit fabric is dyed to customer requirements
The tubular knit fabric is checked for quality and shipped from China to Vietnam
Vietnam:
Paper stencil is laid on knit tube for addition of cutting marks with chalk
Armhole, neckline, are cut from the knit fabric along chalk lines
Sewing
Finishing
ISSUE: What is the country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for style 305574 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: 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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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.”
As style 305574 of the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, Section 102.21(c)(1) cannot be applied.
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.”
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 requirement
6106 - 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.
Section 102.21(b)(6) defines “wholly assembled” as:
The term “wholly assembled” when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession.
As style 305574 of the subject merchandise is not knit to shape, has only one component or major part, (fabric tube), is not “wholly assembled” (there are not at least two components) in a single country, territory, or insular possession, the terms of the tariff shift as per Section 102.21(c)(2) cannot be applied.
Paragraph (c)(3) states, “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 fabrics of chapter 59 and 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.”
Paragraph (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.”
As style 305574 of the subject merchandise is not knit to shape, has only one component or major parts, (fabric tube), is not “wholly assembled” (there are not at least two components) in a single country, territory or insular possession, nor does the production involve a “fabric-making process”, the terms of the tariff shift as per Section 102.21(c)(2) and (c)(3) cannot be applied.
The most important assembly operation occurs at the time the tank top is sewn. Therefore, the country of origin is Vietnam, the country in which the most important assembly operation occurs, as per Section 102.21(c)(4).
HOLDING: The country of origin for style 305574 is conferred in 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, please contact National Import Specialist Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division