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NY J88432




September 30, 2003

CLA2-RR:NC:WA:355 J88432

CATEGORY: CLASSIFICATION

Mr. Brian J. Murphy
Stein Shostak Shostak & O’Hara
515 South Figueroa St., Suite 1200
Los Angeles. CA, 90071-3329

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

Dear Mr. Murphy:

This is in reply to your letter dated September 9, 2003, requesting classification and country of origin determination for men’s and boys’ pants and shorts which will be imported into the United States.

FACTS:

The subject merchandise consists of men’s and boys’ pants and shorts, made of 100 percent cotton corduroy woven fabric. The garments are identified as follows: the men’s pants are style 75602A; the men’s shorts are style MD410124; the boys’ pants are style 7S30685; and the boys’ shorts are style JP414151.

In your letter you state that the manufacturing steps are the same for all four styles; you further state that neither Israel, a NAFTA country, an AGOA country, a CBTPA country nor Jordan are involved in any part of the fabric forming or manufacturing process of the garments.

The manufacturing operations for the garments are as follows:

COUNTRY A:

1.) The fabric is manufactured
2.) The fabric is cut to shape
3.) Fusing of interlining and overlocking along the waistline of each front leg panel 4.) Sewing of slant pocket to each front leg panel 5.) Sewing of front fly and zipper to both front leg panels (but front rise is not formed) 6.) Sewing of patch pocket to back right panel 7.) Sewing of back rise to join both back leg panels together (but front and back panels are not joined together) 8.) Sewing of elastic band, folding and stitching along the waistline of each back leg panel with non-origin marking brand label attached

COUNTRY B:

1.) Sewing of crotch to form the front rise 2.) Sewing of sideseam to join front and back panels and attach country of origin label 3.) Sewing of inseam to join front and back panels 4.) Top stitch along waistline of font leg panels to finish and close waistband 5.) Attaching metal button
6.) Hem bottom
7.) Bartack
8.) Washing
9.) Trimming loose ends
10.) Ironing and pressing
11.) Packing

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the men’s pants, style 75602A, will be 6203.42.4015, 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, men’s, corduroy. The rate of duty will be 16.7 percent ad valorem.

The applicable subheading for the boys’ pants, style 7S60385, 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’, corduroy, other. The rate of duty will be 16.7 percent ad valorem.

The applicable subheading for the men’s shorts, style MD410124, will be 6203.42.4050, 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, shorts, men’s. The rate of duty will be 16.7 percent ad valorem.

The applicable subheading for the boys’ shorts, style JP414151, will be 6203.42.4060, 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, shorts, boys’, other. The rate of duty will be 16.7 percent ad valorem.

All the styles 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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:

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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 garments must be wholly assembled in a single country, territory or insular possession. Accordingly, as the garments 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, sewing the front rise, sewing the side seams to join the front and back panels, sewing the inseams, and top stitching and sewing the waistband, constitute the most important assembly processes. Accordingly, the country of origin of the garments is Country B.

HOLDING:

The country of origin of all of the above styles of pants and shorts 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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