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Clarification of Headquarters Ruling Letter (HQ) 958848; 19 CFR 102.21(c)(3)(I)
Issued May 17, 1996 by U.S. Customs and Border Protection.
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Copies to clipboard95 959243 (May 17, 1996)
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Clarification of Headquarters Ruling Letter (HQ) 958848; 19 CFR 102.21(c)(3)(I)
Full text
HQ 959243 May 17, 1996 CLA-2 RR:TC:TE 959243 CMR CATEGORY: Classification Paul Racano Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: Clarification of Headquarters Ruling Letter (HQ) 958848; 19 CFR 102.21(c)(3)(I) Dear Mr. Racano: On April 9, 1996, this office issued to you HQ 958848 regarding the country of origin of a woman's knit garment. The decision in that ruling is correct, however, it was based upon application of section 102.21(c)(2). This paragraph of section 102.21 refers to the rules set out in section 102.21(e), i.e., specific tariff rules. The garment at issue in HQ 958848 was classifiable in heading 6110, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The appropriate tariff rule in section 102.21(e) requires a tariff shift occur. It states: 6101-6117 (3) If the good is knit to shape, a change to 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. As stated above, the garment at issue was classifiable in heading 6110, HTSUSA. Thus, the above rule requires a tariff shift to heading 6110 occur. The tariff shift to heading 6110 occurs in Hong Kong from components classifiable in heading 6117. Applying the tariff shift rule, the tariff shift occurring in Hong Kong fails to meet the requirements of the rule and origin cannot be determined by application of section 102.21(c)(2). -2- Section 102.21(c)(3) states that "[w]here 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; ***. As the knit to shape components of the good were knit in China, China is the country of origin and was correctly stated to be the country of origin of the good in HQ 958848. Sincerely, John Durant, Director Tariff Classification Appeals Division
Ruling history
More rulings on the same tariff codes
RE: Country of origin determination for a quilt and pillow sham; 19 CFR 102.21(c)(2); tariff shift
Country of origin determination for decorative pillow; 19 CFR 102.21(c)(2); tariff shift
Country of origin determination for decorative pillows; 19 CFR 102.21(c)(2); tariff shift
Country of origin determination for a faux rabbit fur pillow; 19 CFR 102.21(c)(2); tariff shift
Country of origin determination for a faux rabbit fur throw; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process occurred
Country of origin determination for a sheet set and comforter; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process; 19 CFR 102.13; De Minimis
Country of origin determination for duvet covers, pillow shams and quilts; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process
Country of origin determination for a coir mat; 19 CFR 102.21(c)(1); wholly obtained or produced in a single country
Country of origin and marking determination for cotton woven gauze fabric; 19 CFR 102.21(c)(2)
The country of origin of two bandage fabrics; 19 CFR 102.21(c)(2), tariff shift; 19 CFR 102.21(c)(4)
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