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NY G85759





January 24, 2001

CLA2-RR:NC:WA:355 G85759

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 a men’s woven shirt; 19 CFR 102.21(c)(4)

Dear Mr. Travis:

This is in reply to your letter dated January 12, 2001, requesting a classification and country of origin determination for a men’s woven shirt which will be imported into the United States. Your request was made on behalf of Textile Council of Hong Kong.

FACTS:

The subject merchandise consists of a 100 percent cotton woven shirt. The shirt features long placketed sleeves with cuffs that require cufflinks, a common yoke, a tuxedo collar, and a full front opening with a seven button closure. The sample shirt has no size indicated, but in a telephone conversation you stated that the shirts will be sized using letters, “S”, “M” and “L”.

In your letter and per a telephone conversation you state that the fabric is not formed in Israel, nor is it formed in a NAFTA eligible territory or country.

The manufacturing operations for the shirt are as follows:

Cutting process:

The fabric is inspected
The fabric is laid
The fabric is cut into component parts
The component parts are bundled

Sub-assembly Sewing Process:

The collar is made up
The cuffs are made up
The common yoke is sewn to the back panel, forming two small pleats in the back The sleeve plackets are made up and sewn to the sleeve panels The front panels are made by sewing plastron to each one Buttonholes are made and buttons are sewn onto the front panels

Assembly of components:

The front and back panels are sewn together at the shoulders The side seams are sewn closed
The underarm seams of each sleeve panels are sewn closed The sleeve panels are joined to the shirt body The cuffs are joined to each sleeve panel The collar is attached to the shirt body

Finishing:

The garment bottom is hemmed
The garment is pressed
The garment is folded and polybagged
The garment is packed for export shipping

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the shirt will be 6205.20.2050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts, of cotton, other, other, other, other, men’s. The rate of duty will be 20.1 percent ad valorem.

The shirt falls within textile category designation 340. 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 good must be wholly assembled in a single country, territory or insular possession. Accordingly, as the shirt is not wholly assembled in a single country, territory or insular possession, 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 and back panels together at the shoulders, sewing the side seams closed, sewing the underarm seam of each sleeve panel closed, joining the sleeve panels to the shirt body, joining the cuffs to the sleeve panels and attaching the collar assembly to the shirt constitute the most important assembly processes. Accordingly, the country of origin of the shirt is Country B.

HOLDING:

The country of origin of the shirt 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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