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HQ 959903





November 5, 1996

CLA-2 RR:TC:TE 959903 jb

CATEGORY: CLASSIFICATION

Matthew A. Goldstein, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-0002

RE: Country of origin determination for woven cotton pants; 19 CFR ?102.21(c)(4); most important assembly or manufacturing process

Dear Mr. Goldstein:

This is in reply to your letter dated October 23, 1996, on behalf of your client, Crystal Apparel Co. Ltd., requesting a country of origin determination for certain woven cotton pants which will be imported into the United States. Samples of the garment's component pieces and a completed garment were submitted to this office for examination.

FACTS:

The subject merchandise, referenced style SP6006, is a pair of men's twill button fly pants made of 100 percent woven cotton twill fabric. The pants feature a placketed front fly opening with a three button closure, drawstring elasticized waist, side seam pockets, right back pocket with a flap and hook and loop type fasteners, and hemmed legs. The manufacturing operations are as follows:

COUNTRY A

- fabric is cut into component pieces, including front left panel, front right panel, back left panel, back right panel, back pocket flap, pocket pouch pieces, two fly placket pieces and front pocket taping;
- one fly placket piece is attached to the left front panel and the other fly placket piece is separately attached to the right front panel;
- pocket flap is attached to the back right panel; - pocket pouches are separately attached to the left front, right front, and right back panels;
- fabric taping is stitched into the front pocket openings. COUNTRY B

- left front panel and right front panel are sewn together above and below the fly placket and along the rise seam; - left back and right back panels are sewn together along the seat seam;
- front panels are sewn to the back panels along the left out seam, right out seam, left inseam and right inseam; - elasticized waistband is constructed.

COUNTRY A or COUNTRY B

- leg bottoms are hemmed;
- buttons, button holing and drawstring are added; - washing, pressing;
- finishing.

We assume any reference to Country A and Country B does not include Israel or a NAFTA party.

ISSUE:

What is the country of origin of 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 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 pants are classified in heading 6203, Harmonized Tariff Schedule of the United States (HTSUS). Section 102.21(b)(6) defines wholly assembled as:

The term "wholly assembled" when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as "wholly assembled" in a single country, territory, or insular possession.

As the assembly for the subject merchandise occurs in both Country A and Country B, the pants are not wholly assembled in a single country, territory, or insular possession. Accordingly, Section 102.21(c)(2) is inapplicable.

Paragraph (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 nor wholly assembled is a single country, territory, or insular possession, 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 pants the most important assembly occurs at the time of the sewing together of the left front panel and right front panel above and below the fly placket and along the rise seam, the sewing together of the left back and right back panels along the seat seam, the sewing together of the front panels to the back panels along the left out seam, right out seam, left inseam and right inseam, and the sewing of the waistband. Accordingly, country of origin is conferred in the single country where those operations occur, that is, Country B.

HOLDING:

The country of origin of the subject men's pants, referenced style number SP6006, is Country B.

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

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