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NY F89481





July 13, 2000

CLA2-RR:NC:WA:355 F89481

CATEGORY: CLASSIFICATION

Mr. Edward Heng
Supertex (Fiji) Limited
No. 7 Kampong Kayu Road
Singapore 438162

RE: Classification and country of origin determination for boys’ cotton woven shorts; 19 CFR 102.21(c)(4)

Dear Mr. Heng:

This is in reply to your letter dated July 5, 2000, requesting a classification and country of origin determination for boys’ cotton woven shorts which will be imported into the United States.

FACTS:

The subject merchandise consists of 100 percent cotton woven boys’ carpenter shorts. The shorts feature two side slash pockets, two back patch pockets, a back pocket with a small pocket superimposed upon it, a tool loop, a half elasticized waistband with a zippered fly and a one snap closure at the waistband.

The manufacturing operations for the shorts are presented in two different Production Plans. It is assumed, for purposes of this ruling, that the fabric is not formed in the United States or in a Nafta eligible country.

The manufacturing operations for Production Plan I are as follows:

Production Plan I

Country A

Piece goods are cut into shaped components The left fly and zipper are sewn and assembled to the left front panel Front slash pockets are formed and sewn to the front panels Front coin pockets are formed and attached to the front panels Back yoke is joined to the back panels
Small tools pockets with Velcro tape sewn on flaps are formed and attached to the right back panels Hammer loops are formed and attached to the bottom of the left back pockets Back patch pockets are formed and attached to the back panels Seat seam is sewn joining the left and right back panels together Main and care labels are attached onto the back panels Belt loops are cut and sewn

Country B

Zipper is attached to the right fly
The right and left front panels are joined and front seam is sewn Front and back panels are joined by sewing the side seams and inseams Elastic band is attached to the back waistband panels Waistband is attached to the garment
Belt loops are attached
Rivets are attached to the front pockets
Legs are hemmed
Snaps are attached to the waistband
Garment is washed
Garment is inspected and trimmed
Garment is packed

Production Plan II

Country A

Piece goods are cut into shaped components The left fly and zipper are sewn and assembled to the left front panel Front slash pockets are formed and sewn onto the front panels Front coin packets are formed and attached to the front panels The right and left front panel are joined to the right fly and front seam is sewn Back yoke is joined to the back panels
Small tools pockets with Velcro tape sewn on flaps are formed and attached to the right back panels Hammer loops are formed and attached to the bottom of the left back pockets Back patch pockets are formed and attached to the back panels Main and care labels are attached onto the back panels Belt loops are cut and sewn

Country B

The right and left back panels are joined by sewing the seat seam Front and back panels are joined by sewing the side seams and inseams Elastic band is attached to the back waistband panels Waistband is attached to the garment
Belt loops are attached
Rivets are attached to the front pockets
Legs are hemmed
Snaps are attached to the waistband
Garment is washed
Garment is inspected and trimmed
Garment is packed

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the shorts will be 6203.42.4060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton other, other, shorts, boys’, other. 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 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, territory or insular possession. Accordingly, as the shorts are not wholly assembled in one country, territory or insular possession, 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 in Production Plan I, the attaching of the zipper to the right fly, the joining of the left and right front panels, the sewing of the front seam, the joining of the front and back panels by sewing the inseams and the side seams, attaching the elastic to the waistband panel, attaching the waistband to the garment, attaching the belt loops, attaching the rivets and snaps and hemming of the legs constitute the most important assembly processes. Accordingly, the country of origin of the shorts in Production Plan I is country B.

In the case of the subject merchandise in Production Plan II, the sewing and assembling of the zipper to the left fly and left front panel, forming the slash pockets, and attaching them to the front panels, forming and attaching the coin pockets, joining the left and right front panels to the right fly and sewing the front seam, joining the back yoke to the back panels, and attaching the small tools pockets and hammer loops to the garment, constitute the most important assembly processes. Accordingly, the country of origin of the shorts in Production Plan II is country A.

HOLDING:

Under Production Plan I, the country of origin of the shorts is country B. Under Production Plan II, the country of origin of the shorts is country A.

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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