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NY F88724





June 30, 2000

CLA2-RR:NC:TA:N3:358 F88724

CATEGORY: CLASSIFICATION

TARIFF NO. 6110.30.3050, 6203.42.4045

Ms. Barbara Balk
Edward M. Jones & Co.
P.O. Box 68575
Seattle, WA 98188

RE: Classification and country of origin determination for boy’s polyester fleece pullover and cotton woven pants; 19 CFR 102.21(c)(2); 102.21(c)(4)

Dear Ms. Balk:

This is in reply to your letter dated June 14, 2000, on behalf of your client Wear It Apparel Inc., requesting a classification and country of origin determination for, Style 79256002, consisting of a toddler boy’s knitted pullover and woven pants which will be imported into the United States.

FACTS:

The subject pullover is made of polyester fleece fabric and has long sleeves, elasticized cuffs, a hemmed bottom, a partial front zipper opening and a hood. The hood and area surrounding the zipper opening have quilted nylon overlays. There is a large patch pocket below the zipper opening that is secured by a zipper closure. A five-point star is embroidered to the center of the pocket. The embroidered word “COWBOYS” ™ appears in oversize letters on the lower section of the front panel.

The subject pants are made of cotton twill fabric and have a fully elasticized waistband and a false fly placket. They also have side entry pockets, cargo leg pockets with pocket flaps secured by VELCRO ™ closures and rear set-in pockets with unsecured pocket flaps.

All fabric originates in China.

The manufacturing operations for the pullover, according to you, are as follows:

China

1. Cutting Front (x1), Back (x1), Sleeve (x2), Hood (x4), C.F. Insert (x4), Pocket (x1) 2. Embroider On Front Panel and Left Sleeve 3. Quilting Hood and C.F. Insert
4. Sewing Attach Zipper to C.F. Insert
5. Sewing Attach Zipper to Pocket
6. Sewing Attach Pocket to Front Panel
7. Sewing Overlock C.F. Insert to Front Panel 8. Sewing Topstitch C.F. Insert Seam
9. Sewing Overlock Hood
10. Sewing Hem Hood Edge

South Africa

11. Sewing Overlock Shoulder Seam
12. Sewing Overlock Hood to Neck Line, Attach Label 13. Sewing Edge Stitch Neck Line Join Seam 14. Sewing Overlock Sleeve to Armhole
15. Sewing Overlock Underarm and Side Seam 16. Sewing Coverstitch Hem
17. Sewing Attach Elastic to Cuff
18. Sewing Hem Cuff
19. Trimming
20. Ironing
21. Packing

The manufacturing operations for the pants, according to you, are as follows:

Sequence 1

South Africa

1. Cutting Leg Panel (2x), Leg Panel Lining (2x) 2. Sewing Overlock Front/Back Rise (Shell) 3. Sewing Overlock Front/Back Rise (Lining) 4. Sewing Overlock Inseam (Shell)
5. Sewing Overlock Inseam (Lining) with an Opening Leaving on Inseam 6. Sewing Attach Elastic to Cuff (Shell)
7. Sewing Attach Elastic to Waistband (Shell) 8. Sewing Attach Lining to Shell on Waistline, Attach Label 9. Sewing Attach Lining to Shell on Cuff
10.Sewing Edge Stitch Opening on Inseam

Sequence 2

China

1. Cutting Leg Panel (2x), Patch Pocket (2x), Side Flap (2x), Back Flap (2x), Front Pocket Welt (2x), Back Pocket Welt (2x), Back Pocket Bag (4x), Front Pocket Bag (4x), Back Flap Interlining (2x), Side Flap Interlining (2x) 2 . Sewing Set Side and Back Flap and Attach Velcro 3. Sewing Hem Patch Pocket Edge and Attach Velcro/Label 4. Sewing Attach Patch Pocket and Flap to Leg Panel 5. Sewing Set Front Welt Pocket, Attach Pocket Bag 6. Sewing Set Back Welt Pocket, Attach Pocket Bag/Flap

South Africa

7. Sewing Overlock Front/Back Rise
8. Sewing Topstitch Front/Back Rise
9. Sewing Topstitch Front Fly
10.Sewing Overlock Elastic To Waistband
11.Sewing Attach Label to Waistline
12.Sewing Overlock Inseam
13.Sewing Topstitch (3 Thread) Waistband
14.Sewing Hem Cuff
15.Trimming
16.Ironing
17.Packing

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the boy’s pullover will be 6110.30.3050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for, among other garments, pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, men’s or boys’. The rate of duty will be 32.9 percent ad valorem.

The applicable subheading for the boy’s pants will be 6203.42.4045, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ trousers and breeches, of cotton, boys’, other, other. The rate of duty will be 17 percent ad valorem.

Boys’ man-made fiber knit pullovers fall within textile category designation 638. Boys’ cotton pants 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:

Pants Sequence 1

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 (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.

As the boy’s pants in sequence 1 consist of two or more component parts and are wholly assembled in a single country, that is, from unassembled components, as per the terms of the tariff shift requirement, country of origin is conferred in South Africa.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

Pants Sequence 2

Paragraph (c)(1) of Section 102.21 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 (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.

Section 102.21(e) states that the country of origin for the pants is the country where the unassembled components are wholly assembled. Accordingly, as the pants are not assembled in a single country, 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, overlock stitching the front and back rise, topstitching the front and back rise, sewing the elastic waistband and overlock stitching the inseam, constitute the most important assembly processes. Accordingly, the country of origin of the pants, in sequence 2, is South Africa.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

Pullover

Paragraph (c)(1) of Section 102.21 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

6101-6117 If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading 6101 through 6117 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 country of origin for the pullover is the country where the unassembled components are wholly assembled. Accordingly, as the pullover is not assembled in a single country, 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 to shape 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, overlock stitching the shoulder seams, attachment of the hood to the neckline, attachment of the sleeves to the armholes, overlock stitching under the arms and side seams, coverstitching the hem and stitching the cuffs, constitute the most important assembly processes. Accordingly, the country of origin of the pullover is South Africa.

HOLDING:

The country of origin of the boy’s pants, Style 79256002, sequences 1 and 2, is South Africa. Based upon international textile trade agreements products of South Africa are not currently subject to quota and the requirement of a visa.

The country of origin of the pullover, Style 79256002, is South Africa. Based upon international textile trade agreements products of South Africa are not currently 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 Bruce Kirschner at 212-637-7079.

Sincerely,

Robert B. Swierupski
Director,

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