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NY G85625





January 18, 2001

CLA2-RR:NC:WA:355 G85625

CATEGORY: CLASSIFICATION

Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

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

Dear Mr. Travis:

This is in reply to your letter dated January 5, 2001, requesting a classification and country of origin determination for men’s cotton pants that will be imported into the United States. This request was made on behalf of Smart Shirts/Subsidiary of Kellwood Company.

FACTS:

The subject merchandise consists of 100 percent woven cotton men’s pants. The garment features a pleated front, side slash pockets, two back welt pockets with button closures, cuffed leg openings, a waistband with belt loops and a fly with a zipper closure.

You do not state in which country the fabric is formed. For purposes of this ruling, we will assume that it is not formed in the United States or any Nafta eligible country. You did state, however, that Israel is not involved in the process in any way.

The manufacturing operations for the pants are as follows:

Country A:

Fabric is inspected and cut into component parts The waistband is formed
The belt loops are formed
The front and back panels are made up
The pockets are attached to the front and back panels Pleats are formed
The darts are sewn
The zipper is sewn to the front fly
The zipper and fly are attached to both front leg panels at one small point The back rise is sewn

Country B:

The front rise is sewn
The inseams are sewn
The outer side seams are joined
The zipper fly is sewn to the front panels The waistband is attached and the belt loops are attached

Country A:

The buttons and buttonholes are sewn
Bartacking is done
Trimming (it is assumed that the hemming of the legs is done at this time) The garment is washed and ironed
The hangtags are attached
The garment is packaged and packed for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the pants will be 6203.42.4015, 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, trousers and breeches, men’s, other. 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.

Section 102.21(e) states that the garment must be wholly assembled in a single country territory or insular possession. Accordingly, as the pants 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".

In the case of the subject merchandise, sewing the front rise, sewing the inseams, joining the outer seams by sewing, sewing the zipper fly assembly to the front panels, attaching the waistband and setting the belt loops constitute the most important assembly processes. Accordingly, the country of origin of the pants is Country B.

HOLDING:

The country of origin of the shorts is Country B. Based upon international textile trade agreements products of Country B may be 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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