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NY E89059





October 28, 1999

CLA2-RR:NC: WA 355 E89059

CATEGORY: CLASSIFICATION

Ms. Rosemary Cali
Makalot USA, Inc.
1410 Broadway, Suite 2301
New York, New York 10018

RE: Classification and country of origin determination for men’s woven shorts; 19 CFR 102.21(c)(4)

Dear Ms. Cali:

This letter is a replacement for New York ruling E86798. In that ruling the textile category for boys’ woven cotton shorts was inadvertently given as 647; the correct textile category is 347.

This is in reply to your letter dated August 30, 1999, requesting a classification and country of origin determination on behalf of your client, Kohl’s Department Stores, Inc., for men’s woven cotton shorts which will be imported into the United States.

FACTS:

The subject merchandise consists of woven cotton boys’ shorts. The garment has a button closure on the waist, a fly with a zipper closure, a waistband with belt loops, two flapped rear pockets with Velcro closures, side seam pockets and flapped expandable patch pockets with Velcro closures on each leg.

The manufacturing operations for the shorts are as follows:

China:
1. Fabric originates and is cut
2. The waistband is sewn and belt loops made. 3. Pockets sewn at side seam.
4. Sew pocket flaps at side seams and attach Velcro. 5. Attach pockets and Velcro.
6. Sew pocket flaps on back part and attach Velcro. 7. Sew back pockets and attach Velcro.
8. Join front rise and zipper (Two front leg panels joined).

El Salvador:
1. Join side seam and topstitch.
2. Attach pocket flaps and cargo pockets. 3. Join back rise and double needle topstitch. 4. Join inseam .
5. Attach waistband and topstitch.
6. Attach loops and bartacker.
7. Sew bottom hem.
8. Sew button hole and bottom.

Taiwan:
1. Trim including buttons and zipper.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the shorts will be 6203.42.4060 , Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for boys’ woven cotton shorts.. The rate of duty will be 17.2% ad valorem..

The shorts fall within textile category designation 347. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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":

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 possession.

Accordingly, as the pants are not wholly assembled in a single country, Section 102.21© (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, "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 joining of the front rise and zipper and the forming of the waistband constitute the most important assembly processes. Accordingly, the country of origin of the shorts is China.

HOLDING:

The country of origin of the shorts is China. Based upon international textile trade agreements products of China are 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 Gerard Shea at 212-637-7082.

Sincerely,

Robert B. Swierupski
Director,

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