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NY F88205




July 26, 2000

CLA-2-62:RR:NC:TA:360 F88205

CATEGORY: CLASSIFICATION

Arthur K. Purcell
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue
New York, NY 10176

RE: Classification and Country of Origin determination for women's and men's woven shirts; 19 C.F.R. §102.21(c)(4); most important assembly or manufacturing process.

Dear Mr. Purcell:

This is in reply to your letter dated June 26, 2000, on behalf of DNP Garments Manufacturing Sdn. Bhd., and Dragon & Phoenix Serba Pakaian Sdn. Bhd., requesting a classification and a country of origin determination for women’s and men's woven shirts which will be imported into the United States. The sample and cut components submitted with your request will be returned to you under separate cover.

FACTS:

The subject merchandise consists of two women’s shirts, designated as product codes 0310 and 0069, and a man's shirt, product code M-0505. All of the garments are made from 100% cotton woven fabric. Product code 0310 is a short-sleeved women's shirt with a notched collar, a full front opening secured by four buttons, a breast pocket with a small logo and a hemmed bottom. Product code 0069 is a long sleeved women's shirt with a pointed collar, a full front opening secured by six buttons, two chest pockets with flap-and-button closures, button cuffs, front and rear yokes, darts and a shirttail bottom. Product code M0505 is a men's shirt with a pointed collar, long sleeves with button cuffs, a full front opening secured by seven buttons, a chest pocket and a shirttail bottom.

The fabric is formed in either Malaysia or China. The garments will be assembled in two foreign countries, "Country A" and "Country B" neither of which is Israel or a NAFTA country. You have described the manufacturing operations for the shirt as follows:

Product Code 0310:

COUNTRY A
fabric is cut into component parts patch pocket hem is sewn; pocket ironed and attached to left panel darts are sewn on the front panel front facings are sub-assembled and attached; buttons are attached the buttonholes labels are sewn to back panel sleeves are ironed and vents are sewn collar is formed side slits are sewn

COUNTRY B
right and left front panels and the back panels are joined at the shoulder seams the sleeves are joined to the front and back panels underarm seam is closed side seams are closed sleeve openings are hemmed after closing underarm and side seams collar is attached to front and back panels bottom of garment is hemmed finishing and packing operations

Product Code 0069:

COUNTRY A
piece goods are cut into shaped components front plackets, cuffs and collar are fused front yokes are sewn to right and left front panels front plackets are sub-assembled and attached buttons are attached buttonholes are sewn front pockets and pocket flaps are formed and sewn to front panels buttons are sewn onto front pockets and buttonholes are made on front flaps pleats on rear panel are formed labels are sewn to the yoke yoke is attached to rear panel sleeves, sleeve vents and bartacking are formed cuffs with buttons and buttonholes are made collar with button and buttonholes are formed

COUNTRY B
right and left front panels and the back panels are joined at the shoulder seam sleeves are attached to the front and back panels underarm seam is closed side seams are closed cuffs are attached to sleeves collar is attached to front and back panels bottom is hemmed finishing and packing operations

Product Code M 0505:

COUNTRY A
piece goods are cut into shaped components front plackets, cuffs and collar are fused hem of patch pocket is sewn, pocket ironed and attached to left front panel front plackets are sub-assembled and attached buttons are attached buttonholes are sewn label is sewn to side seam yoke, labels and pleat are sewn onto sleeve panels button and buttonholes at sleeve panels cuffs with buttons and buttonholes are made collar with button and buttonholes are formed

COUNTRY B
right and left panels and the back panels are joined at the shoulder seams sleeves are attached to the front and back panels underarm seams closed side seams closed cuffs are attached to sleeves collar is attached to front and rear panels bottom is hemmed finishing and packing operations

ISSUE:

What are the classification and country of origin of the shirts?

CLASSIFICATION:

The applicable subheading for product codes 0310 and 0069 will be 6206.30.30.3040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s shirts of cotton. The rate of duty will be 15.8 percent ad valorem. The applicable subheading for product code M-0505 will be 6205.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s shirts of cotton.. The rate of duty will be 20.2 percent ad valorem.

Product codes 0310 and 0069 fall within textile category designation 341; product code M-0505 falls within 340. 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 foreign material 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) 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 (1) 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.

(2) If the good does not consist of two or more component parts, a change to heading 6201 through 6208 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5602 through 5603, 5801 through 5806, 5809 through 5811, 5903, 5906 through 5907, and 6217, and subheading 6307.90, and provided that the change is the result of a fabric-making process.

The subject merchandise is classified as women’s woven shirts in heading 6206, HTSUS, and as a men's shirt in heading 6205, HTSUS. The subject merchandise consists of two or more components. As the garments are not wholly assembled in a single country, the terms of the tariff shift are not met.

Paragraph (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 to shape nor wholly assembled in a single country, paragraph (c)(3) is inapplicable.

Paragraph (c)(4) states that, “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 most important assembly operations occur at the time that the front and back panels are joined at the shoulders, the sleeves are closed and joined to the body, the side seams are closed and the collar and cuffs (for 0069 and M-0505) are attached. These operations are performed in Country B. Accordingly, the country of origin for the subject merchandise is Country B.

HOLDING:

The country of origin of the women's and men's shirts 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 that the information clearly set forth in section 19 C.F.R. §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 furnished is not complete and does not comply with 19 C.F.R. §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 C.F.R. §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 Patricia Schiazzano 212-637-7080.

Sincerely,

Robert B. Swierupski Director,
National Commodity
Specialist Division

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