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NY F85534




April 21, 2000

CLA2-RR:NC:WA:355 F85534

CATEGORY: CLASSIFICATION

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

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

Dear Mr. Evan:

This is in reply to your letter dated April 11, 2000, requesting a classification and country of origin determination for woven men’s trousers which will be imported into the United States. This request is made on behalf of Leisure Garment Ltd.

FACTS:

The subject merchandise consists of 100 percent cotton woven trousers. The trousers feature cuffed pant legs, belt loops, a front fly with zipper, a button closure at the waist and 4 sew in pockets, two front and two back.

The manufacturing operations for the trousers are as follows:

CHINA

The fabric is formed
The fabric is cut into component parts (4 panels, waist band,, fly, belt loops) The waistband is subassembled
The front and back pockets are attached
The fly is stitched to the left front panel The belt loops are cut
A logo may be embroidered

MAURITIUS

The four trouser panels are attached (A – both sides of the front panels are attached to each other and both sides of the back panels are attached to each other; B- the front and back panels of each leg are sewn at the outseams and inseams The leg bottoms are hemmed
The label is sewn at the waistband
The belt loops are attached to the waistband The waistband is attached
The button hoe is stitched
The thread ends are trimmed
The button is attached at the waist
The garment is subject to finishing operations (eg., washing, pressing, folding, inspection, packing )

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the trousers will be 6203.42.4015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ trousers, of cotton, other, other, trousers and breeches, men’s, other. The rate of duty will be 17 percent ad valorem.

The trousers 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.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":

HTSUS 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.

Section 102.21(e) states that the good must be wholly assembled in a single country. Accordingly, as the trousers do not meet that requirement, 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, "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 sewing together of the front panels, the sewing together of the back panels, the joining of the panels at both the inseams and the outseams, the attachment of the waistband and belt loops to the waist band and the pant leg hemming constitute the most important assembly processes. Accordingly, the country of origin of the trousers is Mauritius.

HOLDING:

The country of origin of the trousers is Mauritius. Based upon international textile trade agreements products of Mauritius 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 section 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 Camille Ferraro at 212-637-7082.

Sincerely,

Robert B. Swierupski
Director,

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