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NY K85486




May 19, 2004
CLA2-61:RR:NC:WA 361 K85486

CATEGORY: CLASSIFICATION

Ms. Amanda M. Hektor
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law
399 Park Avenue - 25th Floor
New York, NY 10022-4000

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

Dear Ms. Hektor:

This is in reply to your letter dated April 23, 2004, requesting a classification and country of origin determination for a woman’s garment on behalf of Annsfield Apparel Limited.

FACTS:

The garment is a pair of women’s cargo pants and self-fabric belt, style FGL 34465B, constructed from 98 percent cotton, two-percent spandex woven fabric. The garment has a waistband with belt loops; side seam pockets, rear pockets, and leg pockets; a front opening with a zipper closure; and hemmed leg openings. The pants will also be imported and sold with a textile belt. The belt and pants are considered a composite good. In accordance with the General Rules of Interpretation, 3(b), the pants provide the essential character to the item, consisting of the pants and belt.

Although you did not submit a completed garment, you have provided the partially assembled component panels as they will be exported from China. The pants are made of the following components: two front panels; two back panels; patch pockets and pocket flaps; a belt without the associated hardware; a waistband, and twill tape drawcords.

The manufacturing operations are as follows:

CHINA
Form fabric
Cut fabric into components
Attach two back panels at back seam
Attach two front panels to back at outside seams Attach fly and zipper to left front panel Form waistband and sew buttonholes
Completely form self fabric belt
Front and back pockets are sewn and attached to front and back panels

NICARAGUA
Sew front rise
Attach zipper
Join two front panels at front rise
Sew the inside seams
Attach buttons
Sew and attach twill tape draw cords to leg openings Wash and press garment
Attach grommets and buckle to belt
Finish and pack garment

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the women’s woven pants will be 6204.62.4020 Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s trousers: of cotton. The general rate of duty is 16.6% ad valorem.

The pants fall within textile category designation 348. 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.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. If the good does not consist of two or more component parts, a change to heading 6201 through 6208 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5602 through 5603, 5801 through 5806, 5809 through 5811, 5903, 5906 through 5907, and 6217, and subheading 6307.90, and provided that the change is the result of a fabric-making process.6101–6117

The pants consist of two or more components. Since the pants are assembled in more than one country, territory or insular possession, the terms of the tariff shift are not met and (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 to shape nor wholly assembled in a single country, territory or insular possession, 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".

The most important assembly operations are sewing the front rise, attaching the zipper, and joining the two front panels at the front rise, and sewing the inseams. Therefore, the country of origin is Nicaragua, the country in which these operations are performed. Please note that for classification purposes, the subject pants and self-fabric belt are considered a "composite good" in which the pants impart the essential character. As such, the country of origin of the pants will determine the origin of the composite good and the country of origin of the accompanying belt is not determined separately.

HOLDING:

The country of origin of style FGL 34465B, the pants and belt, is Nicaragua. Based upon international textile trade agreements products of Nicaragua are subject neither to quota nor to the requirement 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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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