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 > 2003 NY Rulings > NY J87072 - NY J87117 > NY J87104

Previous Ruling Next Ruling
NY J87104





August 14, 2003

CLA2-RR:NC:WA 358 J87104
CATEGORY: CLASSIFICATION

Mr. Wheijen Lee
Clear Freight Inc.
880 Apollo Street Suite 101
El Segundo, CA 90245

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

Dear Mr. Lee:

This is in reply to your letter dated August 5, 2003, requesting a classification and country of origin determination for boys’ woven pants that will be imported into the United States. This request is on behalf of Roo Hsing Garment (USA) Co.

FACTS:

The subject merchandise consists of three pairs of boys’ pants, styles 2J30, 3K04 and 3E04N. All styles are made of cotton woven fabric. Style 2J30 is made of twill fabric. Styles 3K04 and 3E04N are made of blue denim fabric. Style 2J30 features a pleated front, side slash pockets, a zipper front fly with a button at the waistband, two back welt pockets with button closures, five belt loops and hemmed pant legs. Style 3K04 features flat front panels, side slash pockets, a zipper front fly with metal snap closure at the waistband, two back patch pockets, an elasticized rear waistband, five belt loops and hemmed pant legs. Style 3E04N features flat front panels, side slash pockets, two back patch pockets with flap closures, cargo patch pockets with zipper closures on the pant leg outseams, a zipper front fly with metal snap closure at the waistband, five belt loops and hemmed pant legs. Style 2J30 and Style 3K04 will be imported in toddler boys’sizes 2-4. Style 3E04N will be imported in boys’ sizes 8-16.

The manufacturing operations for styles 2J30, 3K04 and 3E04N, according to your letter, are as follows:

The subject merchandise is cut and partially assembled in Vietnam into semi-finished product and completely finished into pants in El Salvador from fabric formed in China and trim (i.e. buttons, zippers, labels and care labels) made in Hong Kong or Taiwan.

Vietnam

1. The fabric is cut into component parts 2. Front and back pockets are sewn and attached to the front and back panels 3. Zipper is formed and attached to one front panel 4.The two front panels are joined and the zipper is attached (the front rise is fully formed) 5. Right and left back body panels are joined 6. Cargo pockets are sewn and attached

El Salvador

1. Front and back body panels are joined; inseams and sideseams are stitched 2. Waistband is attached to the front and back panels 3. Quality control
4. Washing, packing and pressing

ISSUE:

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

CLASSIFICATION:

The applicable subheading for Styles 3K04 and 3E04N will be 6203.42.4035, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ trousers, breeches and shorts, of cotton, other, trousers and breeches, boys’, blue denim, other. The applicable subheading for Style 2J30 will be 6203.42.4045, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ trousers, breeches and shorts, of cotton, other, trousers and breeches, boys’, other, other. The rate of duty for styles 2J30, 3K04 and 3E04N will be 16.7 percent ad valorem.

Styles 2J30, 3K04 and 3E04N 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 good must be completely assembled in a single country, territory or insular possession. Accordingly, as the subject merchandise does 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, sewing and attaching the front and back pockets to the pant panels, forming the zipper assembly and attaching it to the front panel, forming the front rise by joining the left and right front panels with the zipper assembly and sewing and attaching the left and right body panels constitute the most important assembly processes. Accordingly, the country of origin of the garments is Vietnam.

HOLDING:

The country of origin of the pants, styles 2J30, 3K04 and 3E04N, is Vietnam. Based upon international textile trade agreements products of Vietnam are currently subject to quota and the requirements 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,

Previous Ruling Next Ruling

See also: