United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 HQ Rulings > HQ 959575 - HQ 959703 > HQ 959674

Previous Ruling Next Ruling
HQ 959674




October 23, 1996
CLA-2 RR:TC:TE 959674 jb

CATEGORY: CLASSIFICATION

Louisa Lam
Tak Lei Si
Av. Venceslau de Morais 11
13 Andar B Edif. Ind. Kin IP
Macau

RE: Country of origin determination for a men's partially lined shirt; 19 CFR ?102.21(c)(4); most important assembly or manufacturing process

Dear Ms. Lam:

This is in reply to your letter dated July 23, 1996, requesting a country of origin determination for a men's partially lined shirt which will be imported into the United States. A sample of the garment's component pieces before assembly were submitted to this office for examination.

FACTS:

The submitted garment, which you refer to as a men's partially lined shirt (style number 71900), is made of 100 percent nylon taffeta with a 100 percent polyester mesh lining. The garment features a partial front zippered opening, an embroidered logo on the front panel, ribbed knit fabric inserts which start under the armholes on the front panel and extend all the way around the armholes on the back panel, a partial polyester mesh lining and back vent on the back panel, and a drawcord and cordlock along the bottom of the garment for tightening. The manufacturing operations are as follows:

TAIWAN

- nylon taffeta fabric is formed;
- polyester mesh fabric is formed.

* The subject shirt also features ribbed knit fabric inserts; although you do not mention in your letter where this knit fabric is formed, we will assume for the purposes of this ruling that this knit fabric is also formed in Taiwan.

CHINA

- fabric is cut into component pieces;
- logo is embroidered;
- back panel is assembled (including joining the rib knit fabric to the armholes, joining the half lining; joining the neck facing);
- front panel is assembled (including joining the rib knit fabric to the armholes, joining the neck facing, and joining the zipper).

MACAU

- front and back panels are joined at the shoulder seams; - side seams are sewn;
- sleeves are set;
- bottom is hemmed;
- labels are sewn;
- drawcord and cordlock are attached.

ISSUE:

What is the proper country of origin for the subject merchandise?

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 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 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":

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.

The subject merchandise is classified as a men's shirt in heading 6205, Harmonized Tariff Schedule of the United States (HTSUS). In the case of the subject garment important assembly operations occur in both China and Macau. As such, section 102.21(c)(2) is not applicable.

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;

(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 single 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 that, "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 most important assembly process occurs at the time the front and back panels are joined at the shoulder seams, the side seams are sewn, the sleeves are attached, and the drawcord and cordlock are attached.

HOLDING:

The country of origin of the subject men's shirt, referenced style number 71900, 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 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.

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.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: