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NY J81495





March 14, 2003

CLA-2-61:RR:NC:TA:361 J81495

CATEGORY: COUNTRY OF ORIGIN

Ms. Claire Yu
Tainan Enterprises (U.S.A.) Corp.
1407 Broadway, Suite 1022
New York, NY 10018

RE: Country of origin determination for a pair of women’s woven trousers; 19 CFR 102.21(c)(4); Most important assembly or manufacturing operation.

Dear Ms. Yu:

This is in reply to your letter dated February 24, 2003, requesting a country of origin determination for a pair of women’s woven denim trousers. The submitted sample and parts will be returned as requested. It should be noted that ruling I87682 (November 25, 2002) contained a country of origin determination for this same style. However, you have indicated that the production processes have been modified.

FACTS:

Style 90819 is a pair of women’s trousers constructed from 98% cotton, 2% spandex woven denim fabric. The trousers have a waistband with belt loops, a front zipper opening, five pockets (three front, two rear) and hemmed leg openings.

You have provided partially assembled components to indicate the manufacturing processes that will take place in two countries designated country A and country B. We assume that these two countries do not include the United States or Israel. The manufacturing operations for the trousers are as follows.

Country A
Attach coin pocket to front pocket
Attach front pockets to front panels
Attach zipper to left side front panel
Fuse interlining to waistband panel
Sew top seam of waistband panel
Attach one belt loops to waistband
Sew label to waistband
Attach yoke to back panels
Attach one belt loop to each of the four main sections Attach back pockets to back panels

Country B
Join back panels to form back rise
Complete zipper attachment, sew front panes to form front rise Attach front and back panels at side seams Attach front and back panels at inseams
Complete waistband/belt loop attachments
Hem leg openings.

ISSUE:

What is the country of origin of the subject merchandise?

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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 within the above noted range, in headings 6104. 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".

The most important assembly operations are: joining the back panels to form the back rise; completing the zipper attachment and sewing the front panels to form the front rise; attaching the front and back panels at the side seams; attaching the front and back panels at the inseams; and attaching the waistband. Accordingly, the country of origin is country B, the country in which these operations occur.

HOLDING:

The country of origin for the submitted garment 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 Angela DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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