CLA-2 RR:TC:TE 958792 jb
Diane L. Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, NY 10022-1106
RE: Country of origin determination for a men's shirt; 19 CFR
102.21(c)(4); most important assembly
Dear Ms. Weinberg:
This is in reply to your letter dated December 4, 1995, on
behalf of your client, the Salant Corporation, requesting a
country of origin determination for men's shirts which will be
imported into the United States sometime on or after July 1,
1996. A sample was submitted to this office for examination.
FACTS:
The submitted merchandise consists of a men's 100 percent
woven rayon shirt featuring a full front button opening, long
sleeves, collar, cuffs and a back yoke. The piece goods to be
used in manufacturing the subject shirts will be obtained
primarily from Taiwan, Japan, Malaysia, or some other country.
The manufacturing operations are as follows:
Hong Kong
- the piece goods are cut to shape.
China
- components comprising the collar, collar band and cuffs
are formed;
- pockets are set;
- the sleeves and front plackets are formed;
- the front placket is sewn to the front panel;
- the buttons are attached to the garment.
Hong Kong
- the cuffs are attached to the sleeves;
- the sleeves are attached to the body;
- the yoke, front and back panels are assembled together;
- the side seams are felled;
- the bottom is hemmed.
China
- the garments are ironed and packed for export.
ISSUE:
What is the country of origin of the subject 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withdrawn from warehouse, for consumption, on and after July 1,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 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":
6201-6208 (1) If the good consists of two or more component
parts, a change to an asssembled good of
heading 6201 through 6208 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 subject merchandise is classifiable as a men's woven
shirt in heading 6205, HTSUSA. Section 102.21(b)(6). defines
wholly assembled as :
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.
As the front placket is assembled to the front panel in China,
and further assembly is performed in Hong Kong, the good is not
wholly assembled in a single country. Acccordingly 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 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, 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,
assembly
occurs in both China and Hong Kong. It is the opinion of this
office that the assembly in Hong Kong, where the components of
the garment are sewn together (cuffs to the sleeves, sleeves to
the body, yoke, front and back panels, and side seams),
constitutes the most important assembly.
HOLDING:
The country of origin of the subject men's shirt is Hong
Kong.
This ruling is issued pursuant to the provisions of Part
177, Customs Regulations (19 CFR Part 177). If the specific
factual situation is not as described above, this ruling may not
be valid. In such an event, it is recommended that a new ruling
request be submitted.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division