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NY G85497




December 21, 2000

CLA2-RR:NC:WA:355:G85497

CATEGORY: CLASSIFICATION

Mr. Brett Ian Harris
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

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

Dear Messrs. Klestadt and Harris:

This is in reply to your letter dated December 15, 2000, requesting a classification and country of origin determination for men’s trousers, which will be imported into the United States. This request was on behalf of F.Y. Singapore Garments Pte Ltd.

FACTS:

The subject merchandise consists of men’s woven trousers, identified as style number R14AO03. The fiber content label on the sample trousers stated 100 percent cotton. For purposes of this ruling, since it was not stated in your letter, we are assuming that the fabric is formed in neither Israel, the United States nor a Nafta eligible country.

The manufacturing operations for the trousers are as follows:

Malaysia

Piece goods are cut into shaped components Left fly and buttonholes are formed and attached Front pockets, side pocket and back pocket are formed and attached Right fly is formed and attached
Belt loops are cut and sewn

Singapore

Right and left front panels are joined (front rise is formed) Right and left back body panels are joined (back rise is formed) Front and back panels are joined by stitching the side seams and the inseams

Malaysia

Join waistband to front and back panels and attach belt loops Hem legs
Attach buttons quality control washing, pressing and packing

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the trousers will be 6203.42.4015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s trousers, of cotton, other, other, trousers and breeches, men’s other. The rate of duty will be 17 percent ad valorem. In calendar year 2001, the rate of duty will be 16.9 percent ad valorem.

The 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:

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.

As the goods are assembled both in Malaysia and Singapore, the good is not wholly assembled in a single country as per Section 102.21(c)(2).

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, the joining of the right and left front panels, (creating the front rise), the joining of the right and left back panels, (forming the back rise), and the joining of the front and back panels by stitching the inseams and side seams constitute the most important assembly processes. Accordingly, the country of origin of the trousers is Singapore.

HOLDING:

The country of origin of the trousers is Singapore. Based upon international textile trade agreements products of Singapore are 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 Camille Ferraro at 212-637-7082.

Sincerely,

Robert B. Swierupski
Director,

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