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NY I87737




November 15, 2002

CLA2-RR:NC:TA:N3:358:I87737

CATEGORY: CLASSIFICATION

TARIFF NO. 6203.42.4025

Ms. Sonja Chapman
Director of Customs Compliance
Baby Togs
460 West 34th Street
New York, NY 10120

RE: Classification and country of origin determination for boy’s corduroy pants; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Chapman:

This is in reply to your letter dated November 5, 2002, requesting a classification and country of origin determination for a pair of boy’s cotton corduroy pants which will be imported into the United States. The pant does not have a style number.

FACTS:

The subject pull-on pants consist of individual front leg panels and individual rear leg panels, and a separate waistband panel. The pant waistband is elasticized in the rear and there is pleated fabric below the front waistband. The article will be imported in toddler sizes 2-4.

The manufacturing operations for the corduroy pants, according to your submission, are as follows:

The pant - corduroy fabric will be produced and cut in China. The component parts will then be sent to Cambodia for sewing, final finishing and packing.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the boy’s cotton corduroy pants will be 6203.42.4025, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for boys’ trousers of cotton, corduroy, other. The rate of duty will be 16.8 percent ad valorem.

Boys’ cotton 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 (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.

As the corduroy pants consist of two or more component parts and are assembled in a single country, that is, wholly assembled, as per the terms of the tariff shift requirement, country of origin is conferred in Cambodia.

HOLDING:

The country of origin of the boy’s corduroy pants is Cambodia. Based upon international textile trade agreements products of Cambodia 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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