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NY G80691





August 24, 2000

CLA261:RR:NC:TA:361 G80691

CATEGORY: CLASSIFICATION

Mr. Stephen Chan,
Director
Vilcotex Private Limited
1090 Lower Delta Road
#07-16 Singapore 169201

RE: Classification and Country of Origin determination for women's shorts; 19 CFR 102.21(c)(4); most important assembly or manufacturing process.

Dear Mr. Chan:

This is in reply to your letter dated August 12, 2000, requesting a classification and a country of origin determination for women’s woven shorts. The sample will be returned, as you requested.

FACTS:

The subject item is a pair of women’s woven shorts, style number VTX 3334. The shorts are constructed from 100% cotton woven fabric. The shorts feature a narrow waistband; a front zipper with a velcro-like closure; two front side seam pockets; two back patch pockets; a zipper side slit at each side; and hemmed leg openings.

The fabric of the garment is a product of Hong Kong. The manufacturing processes will take place in two countries, which you have designated as Country A and Country B. For the purpose of this ruling, we will assume that these countries do not include Israel or any NAFTA country. You have described two production plans for the manufacturing operations as follows: PRODUCTION PLAN I
Country A
Pattern is made and fabric is marked
Fabric is cut into component parts
Left fly and zipper are sewn and assembled to the left front panel 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 on back panels Eyelets are formed on back pocket panels
Back pockets are formed and attached to the back panels Back pocket flaps are formed and attached to the back panels Velcro-like 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
Interlining is fused to the waistband panels

Country B
Side slit is formed by sewing side slit zipper linking front and back panels together Front and back panels are joined by sewing the side seams Zipper is attached to the right fly
Right and left front panels are joined by sewing the front seat seam Panels are joined at the inseams
Waistband is attached to the garment
Velcro-like tape is attached to the waistband tips Legs are hemmed
Washing, finishing and packing

PRODUCTION PLAN II
Country A
Pattern is made and fabric is marked
Fabric is cut into component parts
Left fly and zipper are sewn and assembled to the left front panel 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 on back panels Eyelets are formed on back pocket panels
Back pockets are formed and sewn onto the back panels Back pocket flaps are formed and attached to the back panels Velcro-like tape is attached to the back pocket openings Side slits are formed by sewing side slit zipper linking the front and back panels together Front and back panels are joined by sewing the side seams Labels are attached to the left back panel 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 Right and left back panels are joined by sewing the back seat seam The panels are joined at the inseams
Waistband is attached to the garment together with the main and care labels Velco-like tape is attached to the waistband tips Legs are hemmed
Washing, finishing, packing

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the shorts will be 6204.62.4055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s...shorts...: of cotton. The rate of duty will be 17 percent ad valorem.

The shorts fall within textile category designation 348.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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
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.

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 fabricmaking process.

The subject merchandise is classified as women’s woven shorts in heading 6204, HTSUS. The subject merchandise consists of two or more components. As it is 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:” 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 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, under production plan I, the most important assembly operations occur in Country B. The operations include: forming the side slits by sewing side slit zipper and linking 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 front panels by sewing the front seat seam; joining the panels at the inseams; and attaching the waistband to the garment. Accordingly, under production plan I, the country of origin is Country B.

In the case of the subject merchandise, under production plan II, the most important assembly operations occur in Country B. The operations include: attaching the zipper to the right fly; joining the right and left front panels by sewing the front seat seam; joining the panels at the inseams; and attaching the waistband to the garment. Accordingly, under production plan II, the country of origin is Country B.

HOLDING:

The country of origin of the shorts under production plans I and II is country B.

Based upon international textile trade agreements this garment may be subject to quota restraints 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 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 that the information 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 Angela De Gaetano at 2126377029.

Sincerely,

Robert B. Swierupski
Director,

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