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NY K85893




May 13, 2004

CLA2-RR:NC:TA:N3:358: K85893

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4045

Ms. Angela Yu
Yu & Yu Corporation
12981 Ramona Blvd., Suite D
Irwindale, CA 91706

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

Dear Ms. Yu:

This is in reply to your letter dated May 4, 2004, requesting a classification and country of origin determination for a pair of boy’s woven cotton pants, Style B688, which will be imported into the United States.

FACTS:

The pants have a front zipper opening with a metal snap closure, side entry pockets, rear welt pockets with pocket flaps and snap closures, set-in leg pockets with zipper closures, leg cargo pockets with pocket flaps and snap closures and hemmed bottoms with adjustable snap closures at the leg openings. The pants have a color coordinated woven cotton belt with adjustable D ring closure that is held in place by five waistband belt loops. The submitted sample is a boys’ size 7XS.

As requested, the sample will be returned to you.

The manufacturing operations, according to you, are as follows:

China

Fabric is made in China
Fabric is cut in China
Embroidery at right side pocket flap
Prepare right side panel
Set up back right side pocket
Prepare front upper right pocket and set up Join right side seam and top stitching
Set up zipper right pocket
Set up lower right side pocket
Prepare left side panel
Prepare right side panel
Prepare belt
Prepare belt looper and cut for measurement

El Salvador

Set up all snaps at pockets
Set up zipper at front fly
Set fly at front
Join front rise and topstitch
Join back rise and topstitch
Join inseam
Set up snap at bottom
Stitch at bottom
Set up main label at inside waistband
Prepare waistband
Set up waistband
Set up care label
Set up snap at waistband
Set up loopers
Set up belt
Trim thread
Inspection
Press
Hangtag and price ticket
Pack

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the boy’s pants, Style B688, will be 6203.42.4045, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for boys’ cotton trousers and breeches, other, other. The rate of duty will be 16.6 % ad valorem.

Boys’ cotton pants 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 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.CUSTOMS.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:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by 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 (1) 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.

Section 102.21(e) states that the country of origin for the girl’s pullover garment is the country where the unassembled components are wholly assembled. Accordingly, as the garment is not assembled in a single country, 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 to shape, 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 this case, the assembly of the garment, under the proposed production plan, occurs in China and El Salvador.

It is the opinion of this office, that the assembly in El Salvador, where among other activities, the zipper is attached to the garment, the pant leg inseams are sewn closed and the rise is sewn, constitute the most important assembly operations. Accordingly, the country of origin of Style B688 is El Salvador.

HOLDING:

The country of origin of the boy’s pants, Style B688, is El Salvador. Based upon international textile trade agreements products of El Salvador are not currently subject to quota or 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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