CLA-2 CO:R:C:G 084427 CMR
TARIFF NO.:
Brenda Jacobs, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
1707 L Street, N.W.
Washington, D.C. 20036
RE: Country of origin and marking of woven pants assembled in the
Philippines
Dear Ms. Jacobs:
This ruling is in response to your letter of May 2, 1989, on
behalf of your client, the Izod Lacoste Division of Crystal Brands,
requesting confirmation of the country of origin of men's woven pants
assembled in the Philippines of Taiwanese components.
FACTS:
The pants at issue will be made from 100 percent cotton woven
fabric that will be made and cut in Taiwan. The piece goods, valued
at U.S.$50.00 per dozen, will then be assembled in the Philippines.
The cutting operation in Taiwan will cost U.S.$1.50 and require 12
minutes of labor per dozen. Findings and trimmings for the pants,
including zippers, buttons, and thread will be made in Taiwan and
together cost U.S.$12.50 per dozen.
The assembly operation in the Philippines will involve the
sewing together of 17 panels (including the shell components,
linings, interfacings, and pocketing), 1 belt loop, and 2 waistband
panels. The assembly operation will cost U.S.$26.00 and involve 800
minutes of labor per dozen.
ISSUE:
Is the processing operation in the Philippines sufficient to
confer country of origin?
-2-
LAW AND ANALYSIS:
Section 12.130 of the Customs Regulations pertains to country
of origin determinations for textiles and textile products. The
pertinent portion of Section 12.130 provides:
(e) Manufacturing or processing operations
(1) An article or material usually will be a product of a
particular foreign territory or country, or insular possession
of the U.S., when it has undergone prior to importation into the
U.S. in that foreign territory or country, or insular possession
any of the following:
* * *
(v) Substantial assembly by sewing and/or tailoring of all
cut pieces of apparel articles which have been cut from
fabric in another foreign territory or country, or insular
possession, into a completed garment (e.g. the complete
assembly and tailoring of all cut pieces of suit-type
jackets, suits, and shirts).
* * *
The operations as described in your letter fall clearly within
the section 12.130(e)(1)(v) provision quoted above. Therefore, due
to the assembly operation which will occur in the Philippines, the
country of origin of the cotton pants will be the Philippines.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), requires that every article of foreign origin (or its
container) imported into the United States shall be marked in a
conspicuous place as legibly, indelibly and permanently as the nature
of the article (or container) will permit, in such a manner as to
indicate to an ultimate purchaser in the United States the English
name of the country of origin of the article. Additional labeling
requirements are applicable to textile products under the Textile
Fiber Products Identification Act (15 U.S.C. 70).
A label securely and conspicuously affixed to the pants
indicating the Philippines as the country of origin will satisfy the
requirements of 19 U.S.C. 1304. Labels such as "Made in the
Philippines" or "Made in the Philippines from fabric produced in
Taiwan" are acceptable for purposes of this statute.
The designated textile and apparel category may be subdivided
into parts. If so, the visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
-3-
frequent renegotiations and changes, to obtain the most current
information available, we suggest you check, close to the time of
shipment, the Status Report On Current Import Quotas (Restraint
Levels), an issuance of the U.S. Customs Service, which is updated
weekly and is available at your local Customs office.
Due to the changeable nature of the statistical annotation (the
ninth and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins