United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY H87798 - NY H87845 > NY H87818

Previous Ruling Next Ruling
NY H87818




March 20, 2002

CLA-2-61:RR:NC:TA:361 H87818

CATEGORY: CLASSIFICATION

Mr. Thomas Caldecot Chubb III
Oxford Industries, Inc
P.O. Box 54600
Atlanta, GA 30308

RE: Classification and country of origin determination for a pair of woman’s trousers; 19 CFR 102.21(c)(4); Most important assembly or manufacturing operation.

Dear Mr. Chubb:

This is in reply to your letter dated December 3, 2001, requesting a classification and country of origin determination for a pair of woman’s trousers. The sample and parts will be returned, as you requested.

FACTS:

Style 77592 is a pair of woman’s trousers constructed from 100% cotton woven fabric. The trousers have a waistband with five belt loops and a button left over right closure; a front zipper opening; two side seam pockets; two back welt pockets; and plain, hemmed leg openings. Notwithstanding the direction of the closure, the trousers are cut for a woman.

You have described the manufacturing operations for the trousers as follows.

China
Fabric is formed
Fabric is inspected and cut into component parts Waistband is formed
Belt loops are formed and attached
The front and back panels are formed *
The pockets are attached to the front and back panels and bartacked Fronts are formed *
Darts are sewn
Sewing of zipper and front fly to both front leg panels (front rise is not formed) Sewing of buttonholes
Sew labels
Button hole and button set back pockets
Sew spare buttons onto pocket

* Note, based on the samples provided, these two manufacturing operations appear to include minor overlock stitching of some edges of the component parts.

Dominican Republic
Crotch – seat seam joined
Outer side seams and inseam are joined and pant is turned The waistband is attached and band ends finished The upper ends of the belt loops are sewn to top waistband Button/buttonhole front closure
Hem bottoms or leave open
Bartacking fly
Trimming is done
Garment is washed and dried
The garment is pressed
Size tickets and labels are attached to the band The garment is packaged/polybagged and packed for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for style 77592 will be 6204.62.4020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Women’s or girls’ trousers: Of Cotton: Other. The rate of duty will be 16.8 percent ad valorem.

Style 77592 falls within textile category designation 348. 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 garment 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 1. 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. 2. 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 fabric-making process.

The subject garment will be classified in headings 6204 as noted above. The garment consists of two or more components. As the garment is not wholly assembled in a single country, the terms of the tariff shift are not met.

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 to shape, 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".

For style 77592 the most important assembly operations occur at the time that the crotch – seat seam are joined; the outer side seams and inseam are joined; the waistband is attached and band ends finished; and the upper ends of the belt loops are sewn to the top of the waistband. Accordingly, the country of origin for style 77592 is the Dominican Republic, the country in which these operations occur.

HOLDING:

The country of origin for style 77592 is the Dominican Republic. Based upon international textile trade agreements products of the Dominican Republic 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 Angela DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: