CLA-2-62:OT:RR:NC:N3:360
Ms. Elise Shibles Sandler, Travis & Rosenberg, P.A. 505 Sansome Street, Suite 1475 San Francisco, CA 94111
RE: The tariff classification and country of origin of men’s and women’s woven trousers; 19 CFR 102.21(c)(4)
Dear Ms. Shibles:
In your letter dated November 29, 2018, on behalf of your client, Crystal Apparel Ltd., you requested a ruling on the country of origin of two styles of men’s and women’s trousers. Your samples will be returned.
The first sample, for which no style number is available, is a pair of men’s trousers constructed of 100% cotton woven blue denim fabric. The garment features a flat waistband with a left-over-right, one-button closure and five belt loops, a fly front opening with a zippered closure, two front inset pockets, a watch pocket within the right inset pocket, a rear yoke, two rear patch pockets, and hemmed leg openings.
The second sample, for which no style number is available, is a pair of women’s trousers constructed from 65% cotton, 33% polyester, and 2% spandex woven blue denim fabric. The trousers features a flat waistband with five belt loops, a zippered fly front opening with a metal button closure on the waistband, two front pockets, an inner pocket within the right front pocket, two rear patch pockets, and hemmed legs openings.
Both garments are made from the following components: Two front panels, two rear panels, a waistband, belt loops, a rear yoke, a zipper, pockets, a button, and rivets. You have stated that the fiber content of the imported garments will be one of the following: 100% cotton; 98-99% cotton and 1-2% spandex; 70-85% cotton, 13-28% polyester, and 2% spandex; or 70-72% cotton, 17-20% polyester, 8-9% rayon, and 2% spandex.
The manufacturing operations for both garments are as follows:
China:
Fabric is cut into components
Waistband is cut
Pockets are sewn to the panels
Zipper is attached to the right and left front panels
Yoke is attached to the right and left rear panels
Back panels are sewn together
Belt loops are made
Macau:
Front rise is sewn
Outer side seams are sewn
Inseam is sewn
China:
Waistband is attached
Belt loops are cut to size and attached
Button hole is created and button and rivets are attached
Upper portion of side seams are topstitched
Leg openings are hemmed
Labels are attached
Garment is bartacked, washed, ironed, packed, and inspected
CLASSIFICATION:
The applicable subheading for the men’s trousers will be 6203.42.4511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Men’s trousers and breeches: Blue denim. The rate of duty will be 16.6 percent ad valorem.
The applicable subheading for the women’s trousers will be 6204.62.8011, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Other: Women’s trousers and breeches: Blue denim. The rate of duty will be 16.6 percent ad valorem.
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 in the Federal Register on September 5, 1995, 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 section 102.21 was amended accordingly (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: "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) is inapplicable.
Paragraph (c)(2) states: "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, in pertinent part: "The following rules will 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 (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.”
Both of the subject garments consist of two or more components. Since both garments are assembled in more than one country, territory or insular possession, paragraph (c)(2) of Section 102.21 is inapplicable.
Paragraph (c)(3) concerns goods that are either knit to shape, or not knit to shape but wholly assembled in a single coutnry, territory, or insular possession. This paragraph is also inapplicable, since the subject garments are neither knit to shape nor wholly assembled in a single country, territory or insular possession.
Paragraph (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.” The most important assembly operations are sewing the front rise, sewing the outer side seams, and sewing the inseam. Therefore, the country of origin is Macau, the country in which these operations are performed.
HOLDING:
The country of origin of the men’s and women’s trousers is Macau. This holding applies only to the specific factual situation and merchandise identified in the ruling request. This position is set forth in section 19 CFR 177.9(b)(1), which states that a ruling letter is issued under the assumption that all information furnished in connection with the ruling request and incorporated in the 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.
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 the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Kimberly Rackett at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division