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NY G81062




August 18, 2000

CLA2-RR:NC:WA:355 G81062

CATEGORY: CLASSIFICATION

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

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

Dear Mr. Heng:

This is in reply to your letter dated August 11, 2000, requesting a classification and country of origin determination for men’s woven cotton shorts, which will be imported into the United States.

FACTS:

The subject merchandise consists of 100 percent cotton woven shorts. The shorts feature two front slash pockets, two side cargo pockets with flaps, two back patch pockets, a zippered fly, and a waistband with belt loops and a button closure.

The manufacturing operations for the shorts are presented in two production scenarios, with the countries identified as Country A and Country B. It is assumed that the fabric for these shorts is not formed in the United States, Israel or a NAFTA eligible country.

Under the first production scenario the following operations are carried out:

Scenario I

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 to prevent reveling Front pockets are formed and sewn onto the front panels Back darts are formed and sewn onto the back panels Left and right back panels are joined by sewing the back seat seam Side cargo pockets and pocket flaps are formed Velcro tape is attached to the cargo pockets and pocket flaps Waistband is cut and main label is attached to the waistband panels Interlining is fused to the waistband panels Care label is attached to the left back panels Belt loops are formed

Country B

Front and back panels are joined by sewing the side seams Side cargo pockets and pocket flaps are attached onto the side seamed Zipper is attached to the right fly
Right and left front panels are joined by sewing the front seat seam The panels are joined at the inseams
Waistband is attached to the garment
Buttons are attached and buttonholes are slit on the waistband end Legs are hemmed
Belt loops are attached to the garment
Washing
Finishing
Packing

Under the second production plan the following operations are carried out:

Scenario II

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 to prevent raveling Font pockets are formed and sewn onto the front panels Back darts are formed and sewn onto the back panels Back pockets are formed and sewn onto the back panels Front and back panels are joined by sewing the side seams Side cargo pockets and pocket flaps are formed Velcro tape is attached to the cargo pockets and pocket flaps Side cargo pockets and flaps are attached onto the side seams Waistband is cut and main label is attached to the waistband panels Interlining is fused to the waistband panels Care label is attached to the left back 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 is attached to the garment
Legs are hemmed
Buttons are attached and buttonholes are slit on the waistband end Belt loops are attached to the garment
Washing
Finishing
Packing

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the shorts will be 6203.42.4050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ suitstrousers, bib and brace overalls, breeches and shorts, of cotton, other, other, shorts, men’s . 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 the 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 shorts must be wholly assembled in a single country, territory or insular possession. Accordingly, as the shorts do not meet this criteria in either Scenario I or Scenario II, 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 Scenario I, joining the front and back panels by sewing the side seams, attaching the cargo pockets and flaps to 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, attaching the waistband to the garment, attaching the buttons and slitting the buttonholes on the waistband, hemming the legs and attaching the belt loops to the garment constitute the most important assembly processes. Accordingly, the country of origin of the shorts is Country B.

In the case of the subject merchandise in Scenario II, attaching the zipper to the right fly, joining the right and left front panels by sewing the front seat seam, joining the back seat seam by sewing together the left and right back panels, joining the panels at the inseams, attaching the waistband to the garment, hemming the legs, attaching the buttons and slitting the buttonholes on the waistband and attaching the belt loops to the garment constitutes the most important assembly processes. Accordingly, the country of origin of the shorts is Country B.

HOLDING:

In Scenario I, the country of origin of the shorts is Country B. In Scenario II, the country of origin of the shorts 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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