CLA-2-62:OT:RR:NC:3:358
Mr. Anthony LoPresti
Vice President-Imports/Compliance
S.J. Stile Associates LTD
181 South Franklin Ave.
Valley Stream, NY 11581
RE: Classification and country of origin determination of boys’ and girls’ pants and shorts; 19 C.F.R. §102.21(c)(4).
Dear Mr. LoPresti:
This is in reply to your letter, dated July 8, 2008, submitted on behalf of Cintex Garment Factory, Avenida de Venceslau de Morais No. 221 Nam Fong Industrial Bldg Block 1,2/F Unit C Macau. Your request concerns a classification and country of origin determination for four pairs of boys’ and girls’ pants and shorts. As requested, the submitted garments and partially assembled components will be returned to you under separate cover.
FACTS:
Style C08016 is a pair of boy’s cotton woven, blue denim, cargo shorts. Style C08017 is a pair of boy’s cotton woven, blue denim, cargo pants. Style C080018 is a pair of girl’s cotton woven, blue denim, cargo shorts. C08019 is a pair of girl’s cotton woven, blue denim, cargo pants.
The four styles share certain physical characteristics. All garments are denim cotton. All have flat waistbands with five belt loops, fly fronts with button and zipper closures, front pockets at the waist sides, rear patch pockets, pant leg cargo pockets with flap and button closures and hemmed fabric at the leg openings.
The fabric is made is China. The manufacturing operations for the styles, according to your submission, are as follows:
China
Fabric is cut into component parts
Waistband is cut
Pockets are sewn onto 4 panels
Zipper is sewn onto left panel
Belt loops are made but not cut to size
Left front and back panels are attached with one pocket sewn on side seam
Right front and back panels are attached with one pocket sewn on side seam
Macau
Inseam is sewn
Back rise is sewn
Front rise is sewn
Zipper is sewn onto right panel
China
Waistband is attached
Belt loops are attached
Top-stitching, hemming bottom
Washing
Finishing
Packing
Inspection
ISSUE:
What are the classification and the country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for Style C08016 will be 6203.42.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers and shorts, of cotton, other, boys’ shorts, other. The general rate of duty is 16.6% ad valorem.
The applicable subheading for Style C08017 will be 6203.42.4036, 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, blue denim, other. The general rate of duty is 16.6% ad valorem.
The applicable subheading for Style C08018 will be 6204.62.4066, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers and shorts, of cotton, other, girls’ trousers, breeches and shorts, girls’ shorts, other. The general rate of duty is 16.6% ad valorem.
The applicable subheading for Style C08019 will be 6204.62.4041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers and shorts, of cotton, other, girls’ trousers and breeches, blue denim, 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/.
Styles C08016 and C08017 fall within textile category designation 347. Styles C08018 and C08019 fall within textile category designation 348. 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 garments will be classified within the above noted range, in headings 6203 and 6204. The garments consist of two or more components. As the garments are not wholly assembled in a single country, the terms of the tariff shift are not met.
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 to shape, 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".
For all styles, the most important assembly operations occur where the front rise is sewn, the back rise is sewn and the inseam is sewn. Accordingly, the country of origin is Macau, the country in which these operations occur.
HOLDING:
The country of origin of Style C08016, Style C08017, Style C08018 and Style C08019 is Macau. 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 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 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