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NY K80195




November 6, 2003

CLA2-RR:NC:WA:355 K80195

CATEGORY: CLASSIFICATION

Mr. Michael Lee
Lee & Huang Associates
2330 Mountain Brook Drive
Hacienda Heights, CA 91745

RE: Classification and country of origin determination for men’s pants and shorts; 19 CFR 102.21(c)(1); wholly obtained or produced in a single country; 19 CFR 102.21(c)(2); tariff shift

Dear Mr. Lee:

This is in reply to your letter dated October 27, 2003, requesting a classification and country of origin determination for men’s garments which will be imported into the United States. This request was made on behalf of Delta Global Manufacturing, Inc.

FACTS:

The subject merchandise consists of five garments:

- Style DGM100103 is a pair of men’s pants made of 100% woven cotton twill fabric. The garment features a left over right buttoned waistband with six belt loops, pleated front panels, two side slash pockets, two back welt pockets with buttons, a zippered front fly and cuffed leg openings.

- Style DGM100203 is a pair of men’s 100% cotton woven blue denim jeans. The garment features a left over right buttoned waistband with four belt loops, two front scoop pockets with an interior watch pocket, two back patch pockets and hemmed leg openings.

- Style DGM 100303 is a pair of men’s 100% cotton pants which feature two side seam pockets, two side seam cargo pockets, two back pockets with button closures, a left over right front opening secured with a button at the waistband, six belt loops and a zippered front fly. The garment also has zippers which are sewn on the entire circumference of each pant leg directly below the cargo pocket. These allow the lower pant leg to zip-off forming a pair of shorts.

- Style DGM 100403 is a pair of men’s cargo pants made of 100% woven cotton fabric. The garment features a buttoned waistband with six belt loops, a zippered front fly, two side slash pockets, a cargo pocket over each side leg seam, two back pockets with buttons and hemmed leg openings.

- Style DGM100503 is a pair of men’s shorts made of 100% cotton woven fabric. The shorts feature a buttoned waistband with seven belt loops, two side slash pockets, two back pockets with buttons, a cargo pocket over each side leg seam and hemmed leg openings.

In addition to these submitted samples you state that styles DGM100303, DGM 100403 and DGM100503 will also be made in 100% cotton blue denim fabric, 70/30 cotton/nylon woven blended fabric, 100% polyester woven fabric and 100% nylon woven fabric. Although the fiber content will be changed, you did not identify these garment with different style numbers.

The manufacturing operations for all of the garments are as follows:

The fabric will be formed in either China, Taiwan, Turkey or Russia. The fabrics will then be sent to Russia where they will be cut into component parts and fully assembled into garments. The garments will then be sent to China for washing and finishing processes. In China minor processes such as attaching buttons and labels will be performed. The garments are then inspected and packed for export to the United States.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for pants made of 100% cotton twill woven fabric, or for pants made of 70%/30% cotton/nylon blended woven fabric 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.

The applicable subheading for shorts made of 100% cotton woven fabric will be 6203.42.4050, HTSUSA, which provides for men’s or boy’s trousers, bib and brace overalls, breeches and shorts: of cotton: other: shorts: men’s. the rate of duty will be 16.7% ad valorem.

The applicable subheading for pants made of 100% blue denim woven cotton fabric will be 6203.42.4010, 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: blue denim. The rate of duty will be 16.7% ad valorem.

The applicable subheading for pants made of either 100% polyester woven fabric or 100% nylon woven fabric will be 6203.43.4010, HTSUSA, which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: trousers and breeches: men’s. The rate of duty will be 28.1% ad valorem.

The 100% cotton woven fabric pants, the blue cotton woven denim pants, the 70%/30% cotton/nylon blended woven fabric pants, and the 100% cotton woven fabric cargo shorts fall within textile category designation 347. The pants made of either 100% woven polyester fabric or 100% woven nylon fabric fall within textile category designation 647. 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." When the garments are assembled in Russia using fabric that is formed in Russia, the garments can be considered to be wholly obtained or produced in a single country, territory or insular possession, and paragraph (c)(1) of Section 102.21 is applicable.

However, in those instances where the fabric is formed in China, Taiwan or Turkey and then sent to Russia for assembling into garments, then the garments cannot be considered to be wholly obtained or produced in a single country, territory or insular possession, and 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.

In your letter you indicate that minor processes will be carried out in China. These processes do not change the fact that the garment can be considered to be wholly assembled in Russia.

Section 102.21, paragraph (b)(6), defines "wholly assembled" as follows:

The term wholly assembled' when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as wholly assembled' in a single country, territory, or insular possession.

As the pants are assembled in a single country, that is, Russia, as per the terms of the tariff shift requirement, country of origin is conferred in Russia.

HOLDING:

The country of origin of the pants and shorts is Russia. Based upon international textile trade agreements products of Russia are not subject to quota and do not require 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 Camille R. Ferraro at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,

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