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Classification and country of origin determination for a woman’s knitted, sleeveless pullover; 19 C.F.R. §102.21(c)(3)
Issued February 11, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D85203 (February 11, 1999)
Tariff classification
HTS codes: 1515, 1994, 8901, 1996, 1998, 1999, 1995, 6110.20.2075, 3592
Headings: 1515, 1994, 8901, 1996, 6110, 1998, 1999, 1995, 3592
Product description
The subject merchandise consists of a woman’s knitted, tank-style pullover which has shoulder straps and no sleeves; a round, capped neckline and close-fitting, capped armhole openings. The pullover extends from the wearer’s neck and shoulders to below her waist. The overall rib knit fabric of the pullover has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The fiber content is 100% cotton. The Style Number is JS-120. The merchandise which was submitted for our consideration also includes the knitted fabric panels from which the pullover was constructed. Your submitted sample and its panels are returned as requested. You also include a sketch of the fabric panels. The manufacturing operations for the sleeveless pullover are as follows: the front and back panels are knit to shape in Mongolia and are exported to China. As knitted, the panels feature a self-start bottom, self-finished sides and they are contoured directly to the tank-style shape at the neck and armholes. The narrow capping fabric is also knit in Mongolia. In China the front and back panels are joined together and the capping is applied.
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Section 334 of that Act (codified at 19 U.S.C. §3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 6110.20.2075 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 Section 102.21(e) states that knit-to-shape goods must undergo a tariff shift from a heading outside the 6101 through 6117 grouping; however, the panels are classified in heading 6117 while the pullover is classified in heading 6110. Accordingly, as the sleeveless pullover does not meet the tariff shift requirement, 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. As the subject merchandise is knit to shape in a single country, that is, in- Mongolia, Section 102.21(c)(3) applies.
Full text
NY D85203 February 11, 1999 CLA-2-61-RR:NC:TA:359 D85203 CATEGORY: Classification Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: Classification and country of origin determination for a woman’s knitted, sleeveless pullover; 19 C.F.R. §102.21(c)(3) Dear Mr. Stack: This is in reply to your letter dated November 24, 1998, on behalf of May Department Stores Int’l, St Louis, Missouri, requesting a classification and country of origin determination for a woman’s knitted, sleeveless pullover which is constructed in two countries and which will be imported into the United States. FACTS: The subject merchandise consists of a woman’s knitted, tank-style pullover which has shoulder straps and no sleeves; a round, capped neckline and close-fitting, capped armhole openings. The pullover extends from the wearer’s neck and shoulders to below her waist. The overall rib knit fabric of the pullover has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The fiber content is 100% cotton. The Style Number is JS-120. The merchandise which was submitted for our consideration also includes the knitted fabric panels from which the pullover was constructed. Your submitted sample and its panels are returned as requested. You also include a sketch of the fabric panels. The manufacturing operations for the sleeveless pullover are as follows: the front and back panels are knit to shape in Mongolia and are exported to China. As knitted, the panels feature a self-start bottom, self-finished sides and they are contoured directly to the tank-style shape at the neck and armholes. The narrow capping fabric is also knit in Mongolia. In China the front and back panels are joined together and the capping is applied. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the sleeveless pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers...knitted or crocheted, of cotton, other, other, other, women’s or girls’. The rate of duty will be 18.6% ad valorem. The sleeveless pullover falls within textile category designation 339. 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 result 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 (Restraint 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 6110.20.2075 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 Section 102.21(e) states that knit-to-shape goods must undergo a tariff shift from a heading outside the 6101 through 6117 grouping; however, the panels are classified in heading 6117 while the pullover is classified in heading 6110. Accordingly, as the sleeveless pullover does not meet the tariff shift requirement, 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. As the subject merchandise is knit to shape in a single country, that is, in- Mongolia, Section 102.21(c)(3) applies. HOLDING: The country of origin of the sleeveless pullover is Mongolia. Based upon international textile trade agreements products of Mongolia are not subject to quota or 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 C.F.R. §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 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 C.F.R. §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 C.F.R. §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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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