The tariff classification and country of origin determination 19 C.F.R. 102.21(C)(4) for a women’s knit upper body garment
Active· CBP ruling HQ N330350· Issued 2023-01-30
Ruling text
N330350 January 30, 2023 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Lesa Hubbard JC Penney 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification and country of origin determination 19 C.F.R. 102.21(C)(4) for a women’s knit upper body garment Dear Ms. Hubbard: In your letter dated January 18, 2023, you requested a tariff classification and a country of origin determination for a women’s upper body garment. Item 345367 is a women’s pullover constructed from 97 percent nylon and 3 percent spandex jacquard knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a capped self-fabric jewel collar neckline, short, hemmed sleeves and a straight hemmed bottom that reaches to below the waist. When put on a royal form size 10 mannequin the garment is form fitting. Consequently, the applicable subheading for item 345367 will be 6110.30.3059 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls: Other. The rate of duty will be 32 percent ad valorem. 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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 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 heading 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. Section 102.21(e) states that the good must be assembled in a single country, territory or insular possession. Accordingly, as the pullover is assembled in more than one country, territory or insular possession, it does not satisfy the conditions of the tariff shift and 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; or (ii) Except for 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. As the subject merchandise is neither knit to shape, nor wholly assembled in a single country, Section 102.21 (c)(3) is inapplicable. Section 102.21 (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". In the case of the subject merchandise, the woman’s knitted pullover, the following constitute the most important assembly or manufacturing processes: A. CHINA PRODUCTION: 1) Tube is knitted on tubular knitting machines 2) Tube is dyed to customer requirements 3) Tube is checked for quality and shipped from China to Vietnam B. VIETNAM PRODUCTION: 1) Paper stencil is laid on knit tube for addition of cut with chalk 2) The armhole and neckline are cut along chalk lines 3) Paper stencil is laid on knit tube of sleeve for addition of cutting marks with chalk 4) Sleeves are cut along chalk lines 5) Inner front panel is cut along chalk lines 6) Overlock along with inner panel’s neckline and armhole 7) Sew liner onto body to complete front panel 8) Sew and complete the shoulder seam 9) Sew and complete the sleeves 10) Sew and complete the neckline binding 11) Sew sleeves onto body 12) Bar tack on neckline and sleeves opening 13) Hem bottom, complete garment 14) Quality inspection 15) Pressing completed 16) Packing conducted The country of origin of the woman’s knitted pullover, under both production plans, is Country B. Accordingly, the country of origin of the woman’s knitted pullover, item 345367, under Production Plans A and B, is Country B, Vietnam. 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 renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N330350, retrieved 2026-10-12T06:03:30Z, republished verbatim. This digest is informational; only CBP issues binding rulings.