Classification and country of origin determination for a man's knit garment; 19 CFR 102.21(c)(2); tariff shift
Issued November 19, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1994, 1996, 6101, 6117, 1998, 1995, 6110.20.2065, 3592
Product description
Style 36004 is a man's screen printed garment constructed from 100 percent cotton, pique knit fabric which measure 9 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The garment features a rib knit spread collar; a partial front opening with three button closures; short sleeves with rib knit cuffs; and a straight, hemmed bottom with side slits. You have stated that the all of the parts, i.e., the front and back panels, the sleeves, and the collar, are knit, cut to size and shape, and screen printed in China. The cut pieces are then exported to Guatemala, where they are assembled to form the finished garment.
CBP rationale
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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 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. As Style 36004 is wholly assembled in a single country, that is, Guatemala, as per the terms of the tariff shift requirement, country of origin is conferred in Guatemala.
Full text
NY D83755 November 19, 1998 CLA-2-RR:NC:TA:356 D83755 CATEGORY: Classification Mr. Alan Siegal Genghis Khan Freight Service, Inc. 161-15 Rockaway Boulevard Jamaica, NY 11434 RE: Classification and country of origin determination for a man's knit garment; 19 CFR 102.21(c)(2); tariff shift Dear Mr. Siegal: This is in reply to your letter dated October 16, 1998, on behalf of Excellmodes, Inc., requesting a classification and country of origin determination for a man's knit garment which will be imported into the United States. As requested, the sample will be returned. FACTS: Style 36004 is a man's screen printed garment constructed from 100 percent cotton, pique knit fabric which measure 9 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The garment features a rib knit spread collar; a partial front opening with three button closures; short sleeves with rib knit cuffs; and a straight, hemmed bottom with side slits. You have stated that the all of the parts, i.e., the front and back panels, the sleeves, and the collar, are knit, cut to size and shape, and screen printed in China. The cut pieces are then exported to Guatemala, where they are assembled to form the finished garment.ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for Style 36004 will be 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty will be 19 percent ad valorem. Style 36004 falls within textile category designation 338. 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. Part categories are the re- sult of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Re- straint Levels), an internal issuance of the U.S. Customs Service which is available for inspection at your local Customs office. 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 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. As Style 36004 is wholly assembled in a single country, that is, Guatemala, as per the terms of the tariff shift requirement, country of origin is conferred in Guatemala. HOLDING: The country of origin of Style 36004 is Guatemala. Based upon international textile trade agreements, products of Guatemala are not presently not subject to quota and visa requirements. 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 sections 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 CAR 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CAR 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 CAR 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 Mary Ryan at 212-466-5877. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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