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NY I81573




May 20, 2002

CLA2-RR:NC:WA:355 I81573

CATEGORY: CLASSIFICATION

Mr. Mark Haney
International Business & Economic Research Consultants 1317 F Street, N.W., Suite 300
Washington, DC 20004

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

Dear Mr. Haney:

This is in reply to your letter dated May 10, 2002, requesting a classification and country of origin determination for boys’ woven pants which will be imported into the United States. This request was made on behalf of VF Asia.

FACTS:

The subject merchandise consists of boys’ woven trousers made of 100 percent woven cotton fabric. The garment features two side cargo pockets, two side slash pockets, two back welt pockets, a zippered front opening with a snap at the waistband, five belt loops and zip off lower legs on the pants to convert them into shorts.

In a telephone conversation you stated that the fabric is formed in country A. For purposes of this ruling it is assumed that the fabric is not formed in the United States, Israel, the NAFTA territory, a CBTPA or an AGOA country.

The manufacturing operations for the pants are as follows:

Country A:

The fabric is formed and is cut into component parts The zipper is attached to the right front fly The back yokes and back panels are joined together The front and back pockets are made up and set The labels are attached
The leg pockets are made and set
The leg zippers are attached to the leg portions The outer side seams of the upper and lower leg panels are joined The inner side seams of the lower panels are joined The inner seams of the upper leg panels are joined half way up the leg The belt loops are made and attached on the front and back panels Bartacking is done on the leg and back pockets

Country B

The leg bottoms are hemmed
The zipper is attached to the left front fly opening The left and right front panels are joined, thus forming the front rise The left and right back panels are joined, thus forming the back rise The waistband is set onto the garment
The joining of the inseams is completed
The belt loops are attached to the waistband The front fly, front pockets, crotch area, and belt loops are bartacked The snap is affixed to the waistband, the garment is trimmed, washed, ironed and packed The garment is subjected to a final inspection

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the pants will be 6203.42.4045, 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, boys, other, other. The rate of duty will be 16.8 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, hemming the pant legs, attaching the zipper to the left front fly opening, joining the left and right front panels (forming the front rise), joining the left and right back panels (forming the back rise), setting the waistband, completing the joining of the inner seams, attaching the belt loops, bartacking, attaching the snap and trimming constitute the most important assembly processes. Accordingly, the country of origin of the pants is Country B .

HOLDING:

The country of origin of the pants 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 R. Ferraro at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,

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