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The tariff classification and country of origin of women’s knit garments; 19 CFR 102.21(c)(3)
N337128 January 16, 2024 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification; Country of Origin TARIFF NO.: 6104.63.2006; 6104.63.2030; 6106.20.2010; 6110.30.3059; 6114.30.1020 Lucas Theo Rehaag German American Chamber of Commerce, Inc. 80 Pine Street New York, NY 10005 RE: The tariff classification and country of origin of women’s knit garments; 19 CFR 102.21(c)(3) Dear Mr. Rehaag: In your letter dated December 18, 2023, on behalf of your client, DELTEX Handels-GmbH, you requested a tariff classification ruling. Your samples will be returned to you, as requested. Style 30690A is a women’s three-piece knit pajama set. Each garment is constructed from 89 percent polyester and 11 percent elastane jersey knit fabric. The three garments consist of a tank-styled top, shorts and a gown. You have indicated that these items will be packaged for retail sale as a three-piece set, and none of the individual pieces will be available for separate purchase. The sleeveless top of style 30690A extends from the shoulders to below the waist and features a front V-neckline, an upper back extending straight across from side seam to side seam, spaghetti straps and a hemmed bottom. The pull-on shorts of style 30690A feature a 1¼ inch fabric covered tunnel elasticized waistband with an outside drawstring, side pockets and hemmed leg openings. The shorts extend from the waist to just above the knee. The gown of style 30690A is a cardigan-style garment. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a V-shaped neckline, a full front opening with no means of closure, long hemmed sleeves and a hemmed bottom that reaches to below the waist. Style 30690B is a women’s four-piece knit pajama set. Each garment is constructed from 89 percent polyester and 11 percent elastane jersey knit fabric. The four garments consist of a sleeveless blouse, a short sleeve blouse, lounge pants, and shorts. You have indicated that these items will be packaged for retail sale as a four-piece set, and none of the individual pieces will be available for separate purchase. The sleeveless tank-styled blouse of style 30690B measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the neck to below the waist and features a round neckline and a hemmed bottom. The short sleeve blouse of style 30690B measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the neck to below the waist and features a V-neckline and a hemmed bottom. The pull-on shorts of style 30690B feature a one inch covered elasticized waistband and hemmed leg openings. The shorts extend from the waist to just above the knee. The lounge style pants of style 30690B feature a 1¼ inch fabric covered tunnel elasticized waistband, flared leg openings and a hemmed bottom. The garment extends from the waist to the ankles. In your correspondence you refer to the garments as sleepwear. Garments of this style and construction, however, are considered multi-use lounge wear garments that may be worn in a variety of informal situations in and around the home. The garments at issue may be worn to bed for sleeping, however, it is our opinion that their principal use is for “home comfort” and lounging. The garments can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). As such, these garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for the sleeveless top of style 30690A will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2 percent ad valorem. The applicable subheading for the shorts of styles 30690A and 30690B will be 6104.63.2030, 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: Of synthetic fibers: Other: Other, Shorts: Women’s. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the gown of style 30690A 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: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for the sleeveless and short sleeve blouses of style 30690B will be 6106.20.2010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted, or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32 percent ad valorem. The applicable subheading for the pants of style 30690B, 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. In your submission you state the manufacturing operations for styles 30690A and 30690B are as follows: China: Fabric sourcing Fabric producing Fabric printing Bangladesh: Fabric cutting Sewing Labeling Packaging ISSUE: What is the country of origin of the subject merchandise? COUNTRY OF ORIGIN - LAW AND ANALYSIS: 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 in the Federal Register on September 5, 1995, 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 section 102.21 was amended accordingly (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 the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) is inapplicable. 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.” Paragraph (e) states, in pertinent part: “The following rules will 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 requirement 6101 – 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 possession. (2) If the good is not knit to shape and does
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 in the Federal Register on September 5, 1995, 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 section 102.21 was amended accordingly (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 the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) is inapplicable.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.” Paragraph (e) states, in pertinent part: “The following rules will 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 requirement6101 – 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