NY F86377 - Classification and country of origin determination for men’s and boys’ shorts and long sleeve shirt; 19 CFR 102.21(c)(2); tariff shift - United States International Trade Commision Rulings

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NY F86377

May 8, 2000

CLA2-RR:NC:WA:355 F86377

CATEGORY: CLASSIFICATION

Mr. Michael T. Shor
Arnold & Porter
555 Twelfth Street, N.W.
Washington, D.C. 20004-1202

RE: Classification and country of origin determination for men’s and boys’ shorts and long sleeve shirt; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Shor:

This is in reply to your letter dated April 26, 2000, requesting a classification and country of origin determination for men’s and boys’ pants and shorts, which will be imported into the United States. Your letter was written on behalf of TAC International.

FACTS:

The subject merchandise consists of (1) casual pants made of 100 percent cotton twill fabric, (2) five pocket jeans made of 100 percent cotton denim fabric, (3) “zip-off” pants made from either 100 percent cotton twill, 100 percent cotton denim, 70/30 cotton/nylon blend, 100 percent polyester or 100 percent nylon fabric, denim, 70 percent cotton and 30 percent nylon, 100 percent polyester or 100 percent nylon fabric, (4) cargo pants made from 100 percent cotton twill, 100 percent cotton denim, 70/30 cotton/nylon blend, 100 percent polyester or 100 percent nylon fabric and, (5) cargo shorts made from 100 percent cotton twill, 100 percent cotton denim, 70/30 cotton/nylon blend, 100 percent polyester or 100 percent nylon fabric. All of these fabrics are woven fabrics. Samples of the garments were not submitted.

The manufacturing operations for all of the garments are as follows:

Fabric is sourced either in Russia or in another country. The fabric is cut into component parts in Russia and is fully assembled into the garment in Russia. The garment is then shipped to China where it will undergo a washing, such as an enzyme wash, a bleach wash or stonewashing to create a worn look to the garment and to create a softer feel to the fabric. After the washing processes are completed, the garments will be pressed and packaged for shipment to the United States.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the casual pants, the “zip-off” pants and the cargo pants made of either 100 percent cotton twill or a 70/30 cotton/nylon blend will be 6302.42.4015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s trousers of cotton, other. The rate of duty will be 17 percent ad valorem.

The applicable subheading for the jeans, “zip-off” pants, and cargo pants made of denim (we assume “blue denim”), will be 6302.42.4010, HTSUSA, which provides for men’s trousers of cotton: blue denim. The rate of duty will be 17 percent ad valorem.

The applicable subheading for the casual pants, jeans, “zip-off” pants and cargo pants made of either 2100 percent polyester or 100 percent nylon will be 6302.43.4010, HTSUSA, which provides for men’s trousers, of synthetic fibers. The rate of duty will be 28.6 percent ad valorem.

The applicable subheading for the cargo shorts made of 100 percent cotton twill, 100 percent cotton denim or 70/30 percent cotton/nylon blend will be 6302.42.4050, which provides for men’s shorts, of cotton. The rate of duty will be 17 percent ad valorem.

The applicable subheading for the cargo shorts made of either 100 percent polyester or 100 percent nylon will be 6302.43.4030 which provides for men’s shorts, of synthetic fibers. The rate of duty will be 28.6 percent ad valorem.

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.

As the garments are wholly assembled in a single country, that is, Russia, as per the terms of the tariff shift requirement, country of origin is conferred in Russia.

HOLDING:

The country of origin of the garments is Russia

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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