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NY G80261




August 3, 2000

CLA2-RR:NC:WA:355 G80261

CATEGORY: CLASSIFICATION

Ms. Pammy Chan
Vilcotex Private Limited
1090 Lower Delta Road
#07-16 Singapore 169201

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

Dear Ms. Chan:

This is in reply to your letter dated July 25, 2000, requesting a classification and country of origin determination for boys’ woven shorts, which will be imported into the United States.

FACTS:

The subject merchandise consists of 100 percent cotton woven shorts which feature a left over right front fly, a velcro closure at the waist, two side slash pockets, two back patch pockets with flaps and two side zippered vents, measuring approximately 2.5 inches in length. The submitted sample is labeled “size 8”.

The manufacturing operations for the shorts are presented in two production scenarios as follows:

PRODUCTION PLAN ONE

Under the first production plan, fabric is produced in Hong Kong and the following operations are carried out:

Country A
the pattern is made and the fabric is cut the fabric is cut into component parts the left fly and zipper are sewn and assembled to the left front panel the catch is formed and overlocked rubberized patch is attached to the left front panel front pockets are formed and sewn onto the front panels pocket facings are overlocked to prevent raveling back darts are formed and sewn onto the back panels eyelets are formed and sewn onto the back panels back pockets are formed and attached to back panels back pocket flaps are formed and attached to the back panels velcro tape is attached to the back pocket openings right and left back panels are joined by sewing the back seat seam labels are attached to the back panels

Country B
side slit is formed by sewing side slit zipper linking the front and back panel together front and back panels are joined by sewing the side seams zipper is attached to the right fly right and left panels are joined by sewing the front seat seam the panels are joined at the inseams waistband is attached to the garment velcro tape is attached to the waistband tips legs are hemmed garment is washed garment is finished garment is packed

PRODUCTION PLAN TWO

Under the second production plan, fabric is produced in Hong Kong and the following operations are carried out:

Country A
the pattern is made and the fabric is marked the fabric is cut into component parts the left fly and zipper are sewn and assembled to the left front panel the catch is formed and overlocked rubberized patch is attached to the left front panels front pockets are formed and sewn onto the front panels pocket facings are overlocked to prevent raveling back darts are formed and sewn onto the back panels eyelets are formed on back pocket panels back pocket flaps are formed and attached to back pocket panels velcro tape is attached to the back pocket openings side slit is formed by sewing side slit zipper linking the front and back panel together front and back panels are joined by sewing the side seams labels are attached to the left back panels interlining is fused to the waistband panels

Country B
zipper is attached to the right fly right and left front panels are joined by sewing the front seat seam back seat seam is sewn joining the left and right back panels together the panels are joined at the inseams waistband and main label are attached to the garment velcro tape is attached to the waistband tips legs are hemmed the garment is washed the garment is finished the 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 garment must be completely assembled in a single country, territory or insular possession. Accordingly, as the shorts do not meet this requirement, 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".

For the subject merchandise in the case of Production Plan One, forming the side slit by sewing the side slit zipper, thus linking the front and back panels together, joining the front and back panels by sewing the side seams, attaching the zipper to the right fly, joining the right and left panels by sewing the front seat seam, joining the panels at the inseams, attaching the waistband, attaching velcro tape to the waistband tips and hemming the legs constitute the most important assembly processes. Accordingly, the country of origin of the shorts, in Production Plan One, is Country B.

For the subject merchandise in the case of Production Plan Two, attaching the zipper to the right fly, joining the right and left front panels by sewing the front seat seam, joining the left and right back panels together by sewing the back seat seam, joining the panels at the inseams, attaching the waistband to the garment, hemming the legs, and attaching velcro tape to the waistband tips constitute the most important assembly processes. Accordingly, the country of origin of the shorts, in Production Plan Two, is Country B.

HOLDING:

The country of origin of the shorts, in both production plans, is Country B.

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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