HQ 958655: Country of Origin Determinations for Turtleneck Shirt and T- Shirt; 19 CFR 102.21(c)(4); Most Important Assembly; 19 CFR 102.21(c)(5); Last Important Assembly

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 958655

                           May 24, 1996


CLA-2 RR:TC:TE  958655  GGD

CATEGORY:  Classification

Brenda A. Jacobs, Esquire
Powell, Goldstein, Frazier & Murphy
1001 Pennsylvania Avenue, NW., Sixth Floor
Washington, D.C. 20004

RE:  Country of Origin Determinations for Turtleneck Shirt and T-     Shirt; 19 CFR 102.21(c)(4); Most Important Assembly; 19 CFR
     102.21(c)(5); Last Important Assembly

Dear Ms. Jacobs:

     This letter is in response to your letter dated November 9,
1995, on behalf of your client, the Singapore Trade Development
Board, requesting country of origin determinations for turtleneck
shirts and t-shirts to be imported into the United States on or
after July 1, 1996.  No samples were submitted with the request.  

FACTS:

     The two articles at issue are a basic, long sleeve,
turtleneck shirt (classifiable in either heading 6105 or 6106,
HTSUS, depending upon the gender for which it is sized) and a
basic, short sleeve, t-shirt (classifiable in either subheading
6109.10 or 6109.90, HTSUS, depending upon whether the fabric is
of cotton or of other textile materials).  The manufacturing
operations are as follows:

     PRODUCTION PLAN I (TURTLENECK):

     Country B

     - pattern is designed

          - fabric sourced in Taiwan is marked according to pattern                               -2-

     Country A

     - fabric is cut to pattern

     - shoulder seam is sewn, joining front and back panels

     - collar is sewn and attached to front and back panels

     Country B

     - sleeves attached to front and back panels

     - side seams are sewn, joining front and back of shirt

     - ribbed band cuffs are attached to sleeves and hemmed

     - shirt is pressed and packed for export


     PRODUCTION PLAN II (TURTLENECK):

     Country B

     - pattern is designed

     - fabric sourced in Taiwan is marked according to pattern

     Country A

     - fabric is cut to pattern

     - shoulder seam is sewn, joining front and back panels

     - collar is sewn and attached to front and back panels

     - sleeves attached to front and back panels (variation from      production plan I)

     Country B

     - side seams are sewn, joining front and back of shirt

     - ribbed band cuffs are attached to sleeves and hemmed

          - shirt is pressed and packed for export                               -3-

     PRODUCTION PLAN I (T-SHIRT):

     Country B

     - pattern is designed

     - fabric sourced in Taiwan is marked according to pattern

     Country A

     - fabric is cut to pattern

     - shoulder seam is sewn, joining front and back panels

     - neck band is sewn and attached to front and back panels

     Country B

     - side seams are sewn

     - sleeves are attached to front and back panels

     - shirt bottom and sleeves are hemmed

     - shirt is pressed and packed for export


     PRODUCTION PLAN II (T-SHIRT):

     Country B

     - pattern is designed

     - fabric sourced in Taiwan is marked according to pattern

     Country A

     - fabric is cut to pattern

     - shoulder seam is sewn, joining front and back panels

     - sleeves attached to front and back panels (variation from      production plan I)

          - neck band is sewn and attached to front and back panels                               -4-

     Country B

     - side seams are sewn

     - shirt bottom and sleeves are hemmed

     - shirt is pressed and packed for export

ISSUE:

     What is the country of origin of the merchandise?

LAW AND ANALYSIS:

     On December 8, 1994, the President signed into law the
Uruguay Round Agreements Act.  Section 334 of that Act provides
new rules of origin for textiles and apparel entered, or
withdrawn from warehouse, for consumption, on or 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."  Since the merchandise is not wholly obtained or
produced in a single country, territory or insular possession,
paragraph (c)(1) is not applicable.

     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
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 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:"                               -5-

     6101-6117 (1) 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 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.

     The turtleneck shirt is classifiable under heading 6105 or
6106, HTSUS, as a cotton, knit shirt for men/boys or women/girls,
respectively.  The t-shirt is classifiable under heading 6109,
HTSUS, as a knit t-shirt of cotton or other textile material. 
Section 102.21(b)(6) states that:

     The term "wholly assembled" when used with reference to a
     good means that all components, of which there must be at
     least two, preexisted in essentially the same condition as
     found in the finished good and were combined to form the
     finished good in a single country, territory, or insular
     possession.  Minor attachments and minor embellishments (for
     example, appliques, beads, spangles, embroidery, buttons)
     not appreciably affecting the identity of the good, and
     minor subassemblies (for example, collars, cuffs, plackets,
     pockets), will not affect the status of a good as "wholly
     assembled" in a single country, territory, or insular
     possession.

Since the components of both articles in each production plan are
assembled in two separate countries, neither good is wholly
assembled in a single country.  Therefore, section 102.21(c)(2)
is inapplicable.

     Paragraph (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                               -6-

     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.

     Since the merchandise is neither knit to shape, nor wholly
assembled in a single country, section 102.21(c)(3) is not
applicable.

     Section 102.21(c)(4) states that "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 this case, assembly of both garments, under both
production plans, occurs in both countries A and B.  It is the
opinion of this office that in turtleneck production plan I, the
assembly in country B - where the sleeves are attached, the side
seams are sewn, and the ribbed band cuffs are attached to the
sleeves - constitutes the most important assembly.  In turtleneck
production plan II, the assembly in country A - where the
shoulder seam is sewn, the collar is sewn and attached, and the
sleeves are attached - constitutes the most important assembly. 
In t-shirt production plan II, the assembly in country A - where
the shoulder seam is sewn, the neck band is sewn and attached,
and the sleeves are attached - constitutes the most important
assembly.  

     In order to determine the country of origin for t-shirt
production plan I, we look to paragraph (c)(5), which states that
"Where the country of origin of a textile or apparel product
cannot be determined under paragraph (c)(1), (2), (3) or (4) of
this section, the country of origin of the good is the last
country, territory, or insular possession in which an important
assembly or manufacturing process occurred."  It is the opinion
of this office that, for t-shirt production plan I, the country
of origin is country B, the last country in which an important
assembly occurred (i.e., where the side seams are sewn and the
sleeves are attached).

HOLDING:

     The country of origin of the turtleneck shirt in production
plan I is country B.                               -7-

     The country of origin of the turtleneck shirt in production
plan II is country A.

     The country of origin of the t-shirt in production plan I is
country B.

     The country of origin of the t-shirt in production plan II
is country A.

     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 19 CFR
177.9(b)(1), which states that each ruling letter is issued on
the assumption that all of the information furnished and
incorporated in the ruling letter, either directly, by reference,
or by implication, is accurate and complete in every material
respect. 

     Should it be subsequently determined that the information
furnished is not complete and does not comply with 19 CFR
177.9(b)(1), the ruling will be subject to modification or
revocation.  A change in the facts previously furnished may
affect the determination of country of origin.  Thus, if there is
any change in the facts provided to Customs, it is recommended
that a new ruling request be submitted in accordance with 19 CFR
177.2.

                               Sincerely,




                               John Durant, Director
                               Tariff Classification
                               Appeals Division