CLA-2 RR:TC:TE 958971 jb
Allan R. Grant
International Development Systems, Inc.
733 15th Street, N.W., Suite 520
Washington, D.C. 20005
RE: Country of origin determination for a men's and boys'
shirts; 19 CFR 102.21(c)(4); most important assembly
Dear Mr. Grant:
This is in reply to your letter dated February 20, 1996, on
behalf of your client, the Great Malaysia Textile Manufacturing
Company Pte. Ltd, Singapore, requesting a country of origin
determination for men's and boys' shirts which will be imported
into the United States sometime on or after July 1, 1996. No
samples were submitted to this office for examination.
FACTS:
The submitted merchandise consists of men's and boys' 100
percent cotton woven shirts. The manufacturing operations are
as follows:
SCENARIO I
Indonesia
- fabric for the shirts is cut;
- collar is made:
sew collar band interlining, run stitch collar,
turn collar point and press, top stitch collar, join
collar to collar band, top stitch collar band, sew
streamer label;
- left and right front panels are made:
sew pocket hem, iron pocket, sew outer placket on
to left front panel, sew inner placket on to
right front panel, trim front panels, sew buttons on to right front panel, sew button holes on to left front
panel, sew pocket on to left front panel;
- left and right sleeves are made:
sew inner plackets for left and right sleeves,
sew outer plackets for left and right sleeves, sew
buttons on to left and right sleeves, sew button holes for left and right sleeves;
- back panel is made:
sew on label, sew yoke to back panel;
- left and right cuffs are made:
sew interlining on to left and right cuffs, run
stitch left and right cuffs, turn and press left and
right cuffs, top stitch left and right cuffs, sew buttons on to left and right cuffs, sew button holes for
left and right cuffs.
Singapore
- final assembly:
join yoke to left and right front panels, sew on
left and right sleeves, top stitch left and right
sleeves, sew left and right side seams, sew on left and right cuffs, sew on collar, hem sweep, sew button and
button hole on to collar;
- inspecting;
- ironing and packaging.
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withdrawn from warehouse, for consumption, on and after July 1,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
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 assembled 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 men's or boys' woven shirts
classifiable 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 components for this merchandise are assembled in both
Indonesia and Singapore, the shirts are not wholly assembled in a
single country. Accordingly 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 Indonesia and Singapore. It is the opinion of
this office that the most important assembly operation occurs in
Singapore where the yoke is joined to the left and right front
panels, the left and right sleeves are sewed on, the left and
right sleeves are top stitched, the left and right cuffs are sewn
on, and the collar is sewn on.
HOLDING:
The country of origin of the subject men's and boys' shirts
is Singapore.
The holding set forth applies only to the specific factual
situation and merchandise identified in the ruling request. This
position is clearly set forth in section 19 CFR 177.9(b)(1).
This section states that a 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. In the event there is a change in the facts
previously furnished, this may affect the determination of
country of origin. Accordingly, if there is any change in the
facts submitted 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