CLA-2-RR:NC:TA:N3:356 L81685
Ms. Brenda A. Jacobs
Sidley Austin Brown & Wood LLP
1501 K Street, N.W.
Washington, D.C. 20005
RE: Classification and country of origin determination for a pair of men’s woven shorts; 19 CFR 102.21 (c)(4); most important assembly
Dear Ms. Jacobs:
This is in reply to your letter dated January 3, 2005, on behalf of Hoi Meng Garment Manufacturing, Ltd., requesting a classification and country of origin determination for a pair of men’s woven shorts that will be imported into the United States. You state that the assembly operations occur in two different countries, designated as Country “A” and Country “B” and that neither country is an insular possession or a party to a free trade agreement or preference arrangement with the United States.
FACTS:
The submitted sample is a pair of men’s shorts constructed from 100 percent cotton, woven fabric. The garment has a flat waistband with four grommet holes; a concealed fly front opening with three button closures; a zippered, inset pocket on the left hip; front inset pockets with flaps and snap closures; a cargo pocket with a flap on the right leg; two cargo pockets with flaps on the left leg; two rear cargo pockets with flaps; and hemmed legs.
You have provided samples of the partially assembled components as they complete Stage One in Country “A” and Stage Two in Country “B”, as well as a sample of the finished garment as it will be imported into the United States. As requested, your samples will be returned.
The manufacturing operations for the garment are as follows:
COUNTRY A: (Stage One)
The fabric is cut into component parts
The front, rear and side pockets and pocket flaps are formed
The left fly section is attached to the left leg panel
The side seams are sewn closed
The overlays and patches are attached to the left and right leg panels
The pockets and pocket flaps are attached
The zippered pocket is attached to the left leg panel
COUNTRY B: (Stage Two)
The fly is assembled
The front rise is sewn
The back rise is sewn
The inseams are sewn closed
COUNTRY A: (Stage Three)
The main label and country of origin labels are attached
The waistband is attached
The legs are hemmed
The garment is packed for export to the United States
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the garment is in 6203.42.4050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ trousers … , and shorts: of cotton: other: other: shorts: men's. The general rate of duty is 16.6 percent ad valorem.
The garment falls within textile category designation 347. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cpb.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by Section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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.
Although the garment consists of two or more component parts, it is not wholly assembled in a single country, territory or insular possession. Accordingly, as the terms of the tariff shift are not met, 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”:
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
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.
Since the garment 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 assembly processes in Country “B” consisting of setting the fly to the front panel and closing the front rise, joining the back rise, and joining the inseams constitute the most important assembly processes.
Accordingly, under Section 102.21 (c)(4), the country of origin of the submitted garment is Country “B”, the country in which the most important assembly processes occur.
HOLDING:
The country of origin of the submitted garment is Country “B”. Based upon international textile trade agreements, products of Country “B” may be subject to visa requirements and quota restraints.
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 sections 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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division