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NY J88974




October 9, 2003

CLA2-RR:NC:WA:355 J88974

CATEGORY: CLASSIFICATION

Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

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

Dear Mr. Travis:

This is in reply to your letter dated October 1, 2003,, requesting a classification and country of origin determination for men’s woven cotton pants which will be imported into the United States. This request was made on behalf of Smart Shirts/Subsidiary of Kellwood Company.

FACTS:

The subject merchandise consists of men’s pants identified as style P-501. The garment, made of 100% woven cotton fabric, features side seam pockets, back welt pockets with button closures, a zippered fly, hemmed leg openings, a flat front with a small coin pocket below the waistband on the right front panel, and a waistband with belt loops and a button closure.

You state that the manufacturing operations will be carried out in more than one country but that Israel, Jordan, nor any AGOA, CBTPA or NAFTA countries will be involved. We assume, for purposes of this ruling, that the fabric is not formed in any of the above referenced countries or territories.

The manufacturing operations for style P-501 are as follows:

COUNTRY A (Indonesia or another country):

1.) The fabric is inspected
2.) The fabric is cut into component parts 3.) Waistband and belt loops are made
4.) Front and back panels are made
5.) The pockets are formed and joined to the leg panels 6.) Darts are sewn
7.) Front coin pocket is made
8.) The zipper and front fly are sewn to both front leg panels (but the front rise is not formed) 9.) Buttonholes are sewn on the back pockets

COUNTRY B (Singapore):

1.) The front rise is sewn
2.) The outer side seams of the leg panels are joined 3.) The back panels are joined
4.) The back rise is sewn
5.) The inseams of the leg panels are joined 6.) The lower end of the belt loops are joined to the body of the garment

COUNTRY A (Indonesia or another country):

1.) The waistband is joined to the body
2.) The upper ends of the belt loops are sewn to the waistband 3.) The bottom hemming is done
4.) The buttons are sewn on the back pockets 5.) The waistband fastener is attached
6.) The garment is trimmed
7.) The garment is washed, ironed and packed

ISSUE:

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

CLASSIFICATION:

The applicable subheading for style P-501 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: Other. The rate of duty will be 16.7% ad valorem.

Style P-501 falls 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 as 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 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, sewing the front rise, joining the outer side seams, joining the back panels sewing the back rise, sewing the inseams and joining the belt loops to the body of the garment constitute the most important assembly processes. Accordingly, the country of origin of the pants, style P-501 is Country B.

HOLDING:

The country of origin of the pants, style P-501, 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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