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June 8, 1999

CLA?2-RR:NC:TA:N3:358 E82653

CATEGORY: CLASSIFICATION

TARIFF NO.:6203.42.4035, 6204.62.4040, 6203.42.4045

Mr. Thomas Travis
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: Classification and country of origin determination for boys’ and girls’ pants; 19 CFR 102.21(c)(4)

Dear Mr. Travis:

This is in reply to your letter dated May 26, 1999, on behalf of your client, KLW Limited, requesting a classification and country of origin determination, for three styles of cotton trousers, style numbers TB 833, G9102, and TB 9224.

FACTS:

Style TB 833 is a pair of boys’ five pocket denim cotton jeans. The item has a fly front with zipper closure, a metal snap closure at the front waistband, an elasticized rear waist, belt loops, two rear patch pockets below the yoke, two front pockets, and a small coin pocket at the left front pocket. Both rear pockets have horizontal rows of double stitching. There is also a Tommy Hilfiger ™ label on the right rear pocket and an embroidered logo on the coin pocket. The sample is a boy’s size 3 toddlers.

The manufacturing operations for the pants, according to your submission, are as follows:

Country A

1. Fabric cut to shape
2. Overlocking fly pieces, front pocket lining 3. Embroider front coin pocket
4. Attach care label to inside right panel 5. Attach label to front waistband
6. Attach pocket lining to front pockets and top stitching on pocket opening 7. Attach zipper to right front fly
8. Overlocking back yoke with double needle top stitching 9. Attach patch pockets to rear panels

Country B

10. Attach zipper to fly front and right and left front panels 11. Overlocking front rise with double needle top stitching 12. Top stitching on waistband square end 13. Overlocking back rise with double needle top stitching 14. Overlocking outseams
15. Overlocking inseams

Country A

16. Hemming bottom
17. Bartacking
18. Garment washing
19. Inspection, ironing and packing

Style G9102 is a pair of girl’s cotton denim pants. The garment has a fly front with zipper closure, a metal button at the waistband, two front patch pockets, a rear yoke and belt loops. The right front pocket is decorated with a tri-colored star shaped design created from small studs. There a Tommy Jeans™ label across the back waistband and a small tri-colored loop inserted into the yoke seam. The pants are a girl’s size 10.

The manufacturing operations for the pants, according to your submission, are as follows:

Country A

1. Fabric cut to shape
2. Overlocking fly front
3. Topstitching on front patch pockets and attach decorative studs by heat ironing 4. Double needle stitching of front patch pockets to panels 5. Single needle sewing front pleats
6. Attach zipper to right front fly
7. Top stitching on right fly
8. Felt seams on back yoke left and right 9. Top stitching and sewing belt loops and cutting to required length

Country B

10.Double needle attaching fly front with zipper to right and left front panel and sewing front rise 11.Felt seam on back rise
12.Felt seam on outseam
13.Overlocking inseam
14.Single needle attaching belt loops and labels to waistband 15.Single needle attaching waistband to body with top stitching on waistband end

Country A

16.Hem bottom
17.Single needle attaching patch label to back of waistband 18.Bartacking
19.Buttonholing
20.Garment washing
21.Buttoning
22.Trimming thread, inspection, ironing and packing.

Style TB 9224 is a pair of toddler boy’s cotton twill pants. The garment has a pleated front zipper fly with button on waistband, elasticized rear waist, belt loops, two side seam pockets, two rear bound pockets with button closure and hemmed bottoms. A small tri-colored Tommy Hilfiger ™ label is attached to the right back panel at the waist. The pants are a boy’s size 3 toddlers.

The manufacturing operations for the pants, according to your submission, are as follows:

Country A

1. Fabric cut to shape
2. Overlocking pocket lining and fly
3. Attach lining to front pockets with top stitching 4. Stitching down front pleats
5. Attach care label to inside of right front panel 6. Attach zipper to right front fly panel with top stitching 7. Attach pocket lining to back besom{sic} pocket with top stitching

Country B

8. Joining zipper fly to right and left panels 9. Overlocking back rise
10. Overlocking front rise and attaching to back rise 11. Attach inside waistband facing to front waistband 12. Top stitching on front waistband
13. Belt loops attached to front waistband 14. Overlocking outseam and inseam
15. Attaching elastic to back waistband with inner facing, belt loops

Country A

16. Hem bottom
17. Attach back main label
18. Bartacking
19. Button hole
20. Garment washing
21. Trimming thread ends, ironing, inspection and packing

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the boy’s blue denim cotton pants, Style TB 833, will be 6203.42.4035, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, blue denim. The rate of duty will be 17.1 percent ad valorem.

The applicable subheading for the girls’ blue denim cotton pants, Style G9102, will be 6204.62.4040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for girls’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, blue denim. The rate of duty will be 17.2 percent ad valorem.

The applicable subheading for the boys’ cotton twill pants, Style TB 9224, will be 6203.42.4045, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for boys' trousers, bib and brace overalls, breeches and shorts, of cotton, trousers and breeches, other. The rate of duty will be 17.2 percent ad valorem.

Boys' cotton trousers fall within textile category designation 347. Girls’ cotton trousers fall within textile category designation 348. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

COUNTRY OF ORIGIN - 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 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":

HTSUSA 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

Accordingly, as the subject merchandise undergoes assembly operations in both Country A and Country B, it does not qualify as "wholly assembled" in a single country. As such, Section 102.21(c)(2) is inapplicable.

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, nor wholly assembled in a single country, Section 102.21 (c)(3) is inapplicable.

Section 102.21 (c)(4) states, AWhere 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 or manufacturing operations occur in Country B. It is in this location where the assembly of all the component pieces occurs except for the attachment of the pockets, the attachment of the zipper to one of the pant legs, the button and button hole fabrication and the attachment of the belt loops. The assembly operations performed in Country B, in terms of manufacturing complexity and quantity of procedures performed, outweigh in significance, the assembly operations and finishing processes occurring in Country A and are more important to the identity of the garments. Accordingly, the country of origin of the boys' and girls’ cotton trousers is Country B.

HOLDING:

The country of origin of the boys' pants, Styles TB 833 and TB 9224, and of the girl’s pants, Style G9102, is Country B. Based upon international textile trade agreements products of Country B may be subject to quota and the requirement of a visa.

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 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 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.

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 212-637-7079.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 6203.42.40 - Men's or boys' trousers and shorts, not bibs, not knitted or crocheted, of cotton, not containing 15% or more by weight of down, etc
• Tariff No.: 6204.62.40 - Women's or girls' trousers, breeches and shorts, not knitted or crocheted, of cotton, nesoi
• Tariff No.: 6209.20.50 - Babies' garments & clothing acc. nesoi, of cotton, incl. sunsuits & sim app, sets & parts of sets, & diapers, not knitted or crocheted