CLA-2-RR:NC:WA:358
Mr. Jack Daniel, Jr.
International Forwarders, Inc.
1350 Ashley River Road
P.O. Box 32426
Charleston, SC 29417-2428
RE: Classification and country of origin determination of boy’s pants; 19 C.F.R. §102.21(c)(2).
Dear Mr. Daniel:
This is in reply to your letter dated April 2, 2007, submitted on behalf of Boxercraft Inc., Atlanta Georgia. Your request concerns a classification and country of origin determination for a pair of boy’s pants. The submitted garment will be retained for future reference purposes.
FACTS:
Style YM 18 is a pair of boy’s 100 percent cotton flannel pants. The loose fitting pull-on style pants have an elasticized wide waistband and hemmed leg openings.
The manufacturing operations, according to your submission, are as follows:
Boxercraft intends to transport cotton flannel 2x1 twill fabric (HTN 5208.43.000) (sic) from Portugal into the country of Guatemala and also to transport cotton flannel 2x1 twill fabric (HTN 5208.43.0000) (sic) from China to Guatemala. In Guatemala, the fabric will be cut and sewn into style YM18 boys athletic pants, made of 100% cotton flannel.
ISSUE:
What are the classification and the country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for style YM18 will be 6203.42.4046, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers and shorts, of cotton, other, boys’ trousers and breeches, other, other. The general rate of duty is 16.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Style YM18 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.cbp.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.
If the good does not consist of two or more component parts, a change to heading 6201 through 6208 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5602 through 5603, 5801 through 5806, 5809 through 5811, 5903, 5906 through 5907, and 6217, and subheading 6307.90, and provided that the change is the result of a fabric-making process.6101–6117
The subject garment will be classified within the above noted range, in heading 6203. The garments consist of two or more components. As the garment is wholly assembled in a single country, the terms of the tariff shift are met.
As the subject merchandise is wholly assembled in a single country, Section 102.21 (c)(2) is applicable. Accordingly, the country of origin is Guatemala, the country in which the pants are assembled.
HOLDING:
The country of origin of style YM 18 is Guatemala. 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 C.F.R. §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 C.F.R. §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 C.F.R. §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