CLA 2-RR:NC:WA:358 I85883
TARIFF NO. 6209.20.3000; 6203.42.4060
Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022
RE: Classification and country of origin determination for boys’ woven shorts; 19 CFR 102.21(c)(4)
Dear Mr. Travis:
This is in reply to your letter dated September 5, 2002,, requesting a classification and country of origin determination for boys’ woven shorts which will be imported into the United States. This request was made on behalf of Smart Shirts/Subsidiary of Kellwood Company.
FACTS:
The subject merchandise consists of a pair of boys’ unlined woven shorts composed of a woven 100 percent cotton fabric. The pull-on garment is identified as style BS-1 and will be sized for infants 6 through 18 months of age and toddlers 2T to 5T.
The shorts feature large front pockets that open from the side and that are outlined with a double row of stitching on the font panels, deep back patch pockets that re also outlined in a double row of stitching, a mock fly, hemmed leg openings with small side vents, an elasticized waistband that has an elastic belt and belt buckle tacked in the front, small gray pull tabs on the side and back pockets, and a pieced front hem with a double row of stitching that matches the stitching on the pockets. The legs have small side vents. The back of the shorts has a partial sloping yoke that culminates in the back pockets.
In your letter although you do not state where the fabric is formed, you do state that Israel, AGOA countries, CBTPA countries, Jordan and NAFTA territories are not involved in any of the manufacturing processes. For purposes of this ruling, we will assume that the fabric is formed in the country where it is inspected and cut.
The manufacturing operations for the shorts are as follows:
COUNTRY A (INDONESIA):
The fabric is inspected
The fabric is cut into component parts
The front and back panels are made
The front pockets are formed and attached
The mock fly is formed
The front panels are attached (but front rise is not sewn)
COUNTRY B (SINGAPORE):
The front rise is sewn
The outer side seams of the leg panels are sewn together
The back rise is sewn
The inseams of the leg panels are joined
The elastic waistband is sewn to the main body
The labels are attached
COUNTRY A (INDONESIA):
The belt is tacked to the waistband
The leg bottoms are hemmed
The garments are washed, ironed and packaged
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for style BS-1, sizes 6 months through 18 months of age, will be 6209.20.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for babies’ garments and clothing accessories, of cotton, other, trousers, breeches and shorts, except those imported as parts of sets. The rate of duty will be 15.5 percent ad valorem.
The applicable subheading for style BS-1, sizes 2T through 5T, will be 6203.42.4060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for boys’ trousers, breeches and shorts, of cotton, shorts, boys’, other. The rate of duty will be 16.8 percent ad valorem.
Style BS-1, sizes 6 months through 18 months of age, falls within textile category designation 239. Style BS-1, sizes 2T through 5T, falls within textile category designation 347. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) 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 materials 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) in pertinent part 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":
HTSUS Tariff shift and/or other requirements
6201 – 6208 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.
HTSUS Tariff shift and/or other requirements
6209.10.0000 –6209.20.5035 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.
Section 102.21(e) states that the good must be wholly assembled in a single country, territory or possession.. Accordingly, as the shorts are assembled in two countries, Section 102.21(c)(2) is inapplicable.
Section 102.21(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, the sewing of the front and back rises, the sewing of the outer and inner leg panel seams and the sewing of the waistband to the main body constitute the most important assembly processes. Accordingly, the country of origin of the shorts is Country B, Singapore.
HOLDING:
The country of origin of the shorts is Country B, Singapore. Based upon international textile trade agreements cotton shorts sizes 2 to 5, from Singapore are subject to quota and the requirement of a visa.
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 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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.
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division