N321291

N321291 September 16, 2021 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006, 6110.30.3059, 6114.30.3070, 6212.10.9020, 9903.88.15 Ms. Amy Smith Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53035 RE: Country of origin determination for women’s knit garments; 19CFR 102.21(c)(3) Dear Ms. Smith: In your letter dated August 27, 2021, you requested a tariff classification and country of origin determination ruling for a women’s knit seamless longline sports bra, seamless strappy bra, seamless tank top, seamless legging, seamless short sleeve and long sleeved pullover, and submitted a samples of the tubular knit components and finished garments. As requested, your samples will be returned, to you. FACTS: Styles WT21A164 and WT21A176 are women’s tops constructed from 59 percent nylon, 33 percent poly, and 8 percent spandex knit fabric. The seamless sleeveless tops feature a U-shaped front neckline, shoulder straps that measure less than two inches at the top, a racer-styled back, and straight knit bottoms. The garments reach the nape of the neck in the back, lack sufficient back coverage and extend below the waist. In China, tubular fabric is knit to shape and dyed. The tubular panel features a self-start bottom band and clear and continuous lines of demarcation knit into the tube for the body of the tops. In Vietnam, cutting takes place along the lines of demarcation and the sewing, heat transfer label application, ironing and packing processes are performed. Styles WT21A556 and WT21A558 are women’s legging-styled pants constructed from 59 percent nylon, 33 percent polyester and 8 percent spandex knit fabric. The tight-fitting, seamless pull-on pants feature a 4 inch elasticized waistband and self-start knit leg openings. In China, tubular fabric is knit to shape and dyed. The tubular panel features a self-start bottom band and clear and continuous lines of demarcation knit into the tube for the body of the leggings. In Vietnam, cutting takes place along the lines of demarcation and the sewing, heat transfer label application, ironing and packing processes are performed. Style WT21A557 is a pair of women’s capri-styled leggings constructed from 59 percent nylon, 33 percent polyester and 8 percent spandex knit fabric. The tight fitting, seamles pull-on pants extend from the waist to the calves and feature a 4 inch elasticized waistband and self-start knit leg openings. In China, tubular fabric is knit to shape and dyed. The tubular panel features a self-start bottom band and clear and continuous lines of demarcation knit into the tube for the body of the capri-styled legging. In Vietnam, cutting takes place along the lines of demarcation and the sewing, heat transfer label application, ironing and packing processes are performed. Styles WT21A177 and WT21A165 are women’s pullovers constructed from 59 percent nylon, 33 percent polyester and 8 percent spandex knit fabric. The pullovers feature round capped necklines, short, hemmed raglan sleeves, two side panels, front and back panels, and straight hemmed bottoms. All of the principal component panels of the pullovers (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. Styles WT21A178 and WT21A166 are women’s pullovers constructed from 59 percent nylon, 33 percent polyester, and 8 percent spandex knit fabric. The pullovers feature round capped necklines, long raglan sleeves with thumbholes and ribbed knit cuffs, and straight hemmed bottoms. All of the principal component panels of the pullovers (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. WT21A051 is a woman’s seamless sports bra constructed of 56 percent nylon, 36 percent polyester, 8 percent spandex two-ply knit fabric. The bra features a scooped front and back neckline, elasticized trim along the neck and arm openings, approximately 1¼ inch wide shoulder straps, change in knit patterns, and a hemmed two-ply self-start knit bottom band measuring approximately 1½ inches in width. In China, tubular fabric is knit to shape and dyed. The tubular panel features a self-start bottom band and clear and continuous lines of demarcation knit into the tube for the body of the bra. In Vietnam, cutting takes place along the lines of demarcation and the sewing, heat transfer label application, ironing and packing processes are performed. WT21A052 is a woman’s seamless bra constructed of 56 percent nylon, 36 percent polyester, 8 percent spandex two-ply knit fabric. The bra features a scooped front neckline, elasticized trim along the neckline, backline and arm openings, narrow elasticized front straps that crisscross in the back, removable foam cups, and a hemmed two-ply self-start knit bottom band measuring approximately 1½ inches in width. In China, tubular fabric is knit to shape and dyed. The tubular panel features a self-start bottom band and clear and continuous lines of demarcation knit into the tube for the body of the bra. In Vietnam, cutting takes place along the lines of demarcation and the sewing, heat transfer label application, ironing and packing processes are performed. You state the manufacturing operations for styles WT21A051, WT21A052, WT21A164, WT21A176, WT21A556, WT21A557, WT21A558, WT21A177, WT21A165, WT21A178 and WT21A166 are as follows: China: Fabric is knit to shape Fabric is dyed The seamless tubular components are shipped from China to Vietnam Vietnam: Cutting Sewing Heat transfer label application Ironing and packing ISSUE: What is the country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for styles WT21A164 and WT21A176 will be 6114.30.3070, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 percent ad valorem. The applicable subheading for styles WT21A556, WT21A558, and WT21A557 will be 6104.63.2006, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for styles WT21A177, WT21A165, WT21A178, and WT21A166 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, 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. The applicable subheading for styles WT21A051 and WT21A052 will be 6212.10.9020, HTSUS, which provides for “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or knit knitted or crocheted: Brassieres: Other: Other: Of man-made fibers.” The rate of duty will be 16.9 percent ad valorem. In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6114.30.3070, 6104.63.2006, 6110.30.3059, and 6212.10.9020 HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6114.30.3070, 6104.63.2006, 6110.30.3059, and 6212.10.9020 HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiate

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995 in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.Paragraph (c)(1) states, “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 none of the subject merchandise is wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 cannot be applied. Paragraph (c)(2) states, “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 foreign material 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.” HTSUS Tariff shift and/or other requirements6101 – 6117 (1) If the good is not knit to shape and consists of two or more component parts, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, 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 pos