United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F88148 - NY F88190 > NY F88179

Previous Ruling Next Ruling
NY F88179




June 30, 2000

CLA2-RR:NC:WA:355 F88179

CATEGORY: CLASSIFICATION

Mr. Edward Heng
Ghim Li Fashion Co. Pte., Ltd.
No.7 Kampong Kayu Road
Singapore 438162

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

Dear Mr. Heng:

This is in reply to your letter dated June 19, 2000, requesting a classification and country of origin determination for men’s shorts that will be imported into the United States.

FACTS:

The subject merchandise consists of a pair of cotton shorts identified as style S135B07. The shorts feature a waistband with a permanently attached textile belt threaded through openings in the band, a one button left over right front closing, a covered fly which fastens by means of a Velcro strip, and two side cargo pockets with flaps that fasten by means of Velcro.

Two production scenarios are presented. For both, the fabric is formed in Hong Kong. You then refer to the two countries in which manufacturing operations take place as country “A” and country “B”. In the first scenario, the manufacturing operations for the shorts are as follows:

SCENARIO 1:
the pattern is made and the fabric is marked the fabric is cut into component parts
Velcro on left fly is sewn and assembled to the left front panel Velcro on right fly is sewn and assembled to the right front panel eyelets are formed on both cargo pockets
Velcro tape, bungie cord and tape are sewn onto pocket flaps pocket flaps are formed pocket facings are cut and overlocked to prevent raveling back seam is sewn joining the right and left panels together the waistband is cut and sewn at the top edge and the button hole is formed interlining is fused and attached at the waistband panel
left and right fly are joined left and right front panels are joined and the front seam is sewn front and back panels are joined by sewing the side seams the inseams are joined taping (trim) is sewn on both side seams side cargo (welt) pockets are formed
Velcro tape is attached to the side pocket panels the pockets are double needle stitched taping (trim) is attached to the leg bottoms and hemmed the waistband and labels are attached to the waistband the gros grain belt and D ring buckles are sewn at the waistband the garment is washed, finished and packed

SCENARIO 2
the pattern is marked the fabric is cut into component parts
Velcro on the left fly is sewn and assembled to the left front panel Velcro on the right fly is sewn and assembled to the right front panel eyelets are formed on the bottoms of the pockets Velcro tape, bungie cord and taping (trim) are sewn onto pocket flap pocket flap is formed pocket facings are cut and overlocked to prevent raveling waistband is cut and sewn at the top edge and the buttonhole is formed interlining is fused and attached to at the waistband panel form and back panels are joined by sewing the side seams taping is sewn on both side seams (trimming) side cargo (welt) pockets are formed
Velcro tape is attached to the side pockets pocket flaps are attached to the side seam the pockets are double needle stitched
back seat seam is sewn joining the left and right back panels together left fly and right fly are attached to each other left and right front panel are joined and the front seam is sewn the panels are joined at the in seams taping (trim) is attached to the band of the leg openings and the leg bottoms are hemmed sold panel of waistband and labels are attached to the waist the gros grain belt and d buckle are sewn at the waistband the garment is washed, finished and packed

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the shorts will be 6203.42.4050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ trousers and shorts, other, other, other, shorts, men’s. The rate of duty will be 17 percent 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.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 changes is the result of the good being wholly assembled in a single country, territory, or insular possession.

Section 102.21(e) states that the garment must be wholly assembled in a single country, territory or possession. Accordingly, as the shorts do not meet that criteria, 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 first scenario, in the case of the subject merchandise, the attaching of the left and right sides of the fly together, joining the right and left front panels and sewing the font seam, joining the font and back panels by sewing the in seams and the outside seams, attaching the waistband and the pockets, hemming and sewing the textile belt constitute the most important assembly processes. Accordingly, the country of origin of the shorts, in Scenario 1, is country “B”

In the second scenario, in the case of the subject merchandise, sewing the back seat seam by joining the right and left back panels, attaching the left side to the right side of the fly, joining the left and right front panels and sewing the front seam, joining the inseams, attaching the trim to the leg bottoms, attaching the waistband, sewing the belt and d ring to the waistband and hemming the legs constitute the most important assembly processes. Accordingly, the country of origin of the shorts, in Scenario 2, is country “B”.

HOLDING:

The country of origin of the shorts is country “B” in both scenarios.

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,

Previous Ruling Next Ruling

See also: