The tariff classification and country of origin determination for a women’s knit to shape sweater; 19CFR 102.21(c)(3)

 N305632 April 6, 2020 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.1520 Ms. Rebecca Cheung-Tran Macy’s Merchandising Group, Inc. 11 Penn Plaza 9th Floor New York, NY 10001 RE: The tariff classification and country of origin determination for a women’s knit to shape sweater; 19CFR 102.21(c)(3) Dear Ms. Cheung-Tran: In your letter dated August 5, 2019, you requested a country of origin determination. The delay was due to laboratory anaylsis. The samples were destroyed during analysis. You submitted a sample of style 100085013A. In addition, samples of the component panels of the sweater were also included in the submission, which include front and back panels, and sleeve panels from which the sweater is to be assembled. Style 100085013A is a women’s sweater which you state is constructed from 53 percent acrylic, 25 percent wool, 21 percent polyester and 1 percent nylon. The outer surface of the garment’s fabric measures eight stitches per two centimeters in the direction the stitches were formed. The sweater features a round neckline, long sleeves with rib knit finished endings, and a rib knit finished bottom that extends to below the waist. The laboratory has reported the actual fiber content is 53.7 acrylic, 24.2 percent wool and 22.1 percent polyester. The applicable subheading for style 100085013A will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other: Containing 23 percent or more by weight of wool or fine animal hair: Sweaters: Women’s or girls’. The rate of duty will be 17 percent ad valorem. The manufacturing operations for the women’s knit to shape sweater are as follows: Hong Kong All component pieces were knit to shape; exported to China China All panels are assembled by linking and looping; the garment is assembled, washed, dried, and ironed. 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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 requirements6101-6117. 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 possessionSection 102.21(e) states that the good must undergo a tariff shift from a heading outside of the designated grouping (i.e. headings 6101-6117). As the pullover of heading 6110 and the component panels of heading 6117 are all classified inside of the designated grouping, they fail to meet the tariff shift requirement and therefore, 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. Based on the information provided, the principal component panels of the sweater (the “major parts”), i.e. the front and back panels, and the sleeve panels, are considered to be knit to shape for the purpose of determining the country of origin. At the time of entry, Customs and Border Protection may choose to verify the details regarding the production of this garment. As the subject merchandise is knit to shape in a single country, viz. Hong Kong, Section 102.21(c)(3) applies. The country of origin of the women’s knit to shape sweater, style 100085013A is Hong Kong and therefore should be properly marked “Made in Hong Kong”. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division