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NY K84119




April 2, 2004

CLA-2-RR:NC:TA:N3:356 K84119

CATEGORY: CLASSIFICATION

Mr. Bernard Seah
Corporate Manager
Ghim Li Enterprise (USA), Inc.
New York, NY 10018

RE: Classification and country of origin determination for a pair of men’s knit pants; 19 CFR 102.21 (c)(4); most important assembly or manufacturing operation

Dear Mr. Seah:

This is in reply to your letter dated March 10, 2004 (your reference 01/0305), requesting a classification and country of origin determination for a pair of men’s knit pants that will be imported into the United States. You state that the assembly operations occur in two different countries, designated as Country “A” and Country “B”. Although not stated in your letter, we assume that Countries “A” and “B” denote different foreign countries, territories or insular possessions, and that neither country is a party to a free trade agreement or preference arrangement with the United States.

You have provided a sample of the assembled left and right leg panels in the condition in which they will be sent to Country “B” and a sample of the finished garment as it will be imported into the United States. As requested, your samples will be returned.

FACTS:

Style 35866 is a pair of men’s pants constructed from 80 percent cotton, 20 percent polyester, finely knit French terry fabric and 100 percent cotton, jersey knit fabric. The garment has a tunnel elastic waistband with an inside drawstring, a false fly front, side panels with overlaid strips, side inset pockets, an embroidered applique on the left leg, a rear welt pocket with an embroidered label, and tunnel elastic at the ankles.

The manufacturing operations for Production Plan #1 are as follows:

The pattern is made and marked
The fabric is cut into component parts
The embroidered applique is applied to the left front panel The drawstring holes are made
The rear pocket with woven label is attached to the rear leg panel The side pockets are formed and attached to the front panel sections The overlays are sewn to the side panel sections The three left leg sections are joined to form the left leg panel The three right leg sections are joined to form the right leg panel The inseam is partially sewn at the bottom The elastic is attached to the leg opening and the cuff is formed

The remainder of the inseam is sewn closed The front and back rise is sewn joining the left and right leg panels The elastic is attached and the waistband is formed The drawstring is inserted
The threads are trimmed
The garment is inspected and packed for export

The manufacturing operations for Production Plan #2 are as follows:

The pattern is made and marked
The fabric is cut into component parts
The embroidered applique is applied to the left front panel The drawstring holes are made
The rear pocket with woven label is attached to the rear leg panel The side pockets are formed and attached to the front panel sections The overlays are sewn to the side panel sections The left leg sections are joined to form the left leg panel The right leg sections are joined to form the right leg panel

The inseam is partially sewn at the bottom The elastic is attached to the leg opening and the cuff is formed The remainder of the inseam is sewn closed The front and back rise is sewn joining the left and right leg panels The elastic is attached and the waistband is formed The drawstring is inserted
The threads are trimmed
The garment is 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 the garment is in 6103.42.1020, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ pants, knitted or crocheted: of cotton: men's. The general rate of duty is 16.1 percent ad valorem.

The garment 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.cpb.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

6101-6117 If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

Although the garment is not knit to shape and consists of two or more component parts, it is not wholly assembled in a single country, territory or insular possession. Accordingly, as the terms of the tariff shift are not met, 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”:

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

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.

Since the garment 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 Production Plan #1, the assembly processes in Country “B” consisting of joining the inseams, joining the front and the back rise, and attaching the elastic to form the waistband constitute the most important assembly processes.

In Production Plan #2, the assembly processes in Country “B” consisting of attaching the elastic to the leg cuffs, joining the inseams, joining the front and the back rise, and attaching the elastic to form the waistband constitute the most important assembly processes.

Accordingly, under Section 102.21 (c)(4), the country of origin of the submitted garment in Production Plans #1 and #2 is Country “B”, the country in which the most important assembly processes occur.

HOLDING:

The country of origin of the submitted garment is Country “B”. Based upon international textile trade agreements, products of Country “B” may be subject to visa requirements and quota restraints.

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 sections 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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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