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NY K86317




June 8, 2004
CLA2-61:RR:NC:WA 361 K86317

CATEGORY: CLASSIFICATION

Ms. Cindy R. Taber
Sandler, Travis & Rosenberg, P.A.
Attorneys at Law
551 Fifth Avenue
New York, NY 10176

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

Dear Ms. Taber:

This is in reply to your letter dated May 24, 2004, requesting a classification and country of origin determination for two women’s garments on behalf of Smart Shirt, a subsidiary of Kellwood Company. The completed sample and components will be returned, as requested.

FACTS:

Style LP-02 is a pair of women’s pants constructed from 100 percent cotton woven fabric. The garment has a flat waistband with belt loops; a button closure in the waistband; a front opening with a zipper closure; two front pockets, one back welt pocket with tab and button closure; and hemmed leg openings.

Style LP-03 is a pair of women’s pants constructed from 100 percent cotton woven fabric. The garment has a flat waistband, extended to give the appearance of a self fabric belt; a button closure in the waistband; a front opening with a zipper closure; one small front coin pocket with a flap and button closure; two side seam pockets; one back pocket with a flap and button closure; and a hemmed leg openings.

Both garments have a left over right closure in the waistband. Chapter 62, note 8 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As the pants have a left over right front closure, the presumption is that they will be for men. However, it is clear based on the cut that they were designed for women. Therefore, the pants will be classified as women’s garments.

Both pair of pants are made from the following components: two front panels; one zipper for the front opening; two back panels; pockets; and a waistband, and, for style LP-02 only, belt loops and a tab closure; for style LP-03 only, pocket flaps.

The manufacturing operations are as follows:

STYLE LP-02

COUNTRY A (INDONESIA OR ANOTHER COUNTRY)
Fabric is inspected
Fabric is cut into components
Waistband and belt loops are made
Front and back panels are made
Pockets are formed and attached to the leg panels Button tab for the right back pocket is formed and attached Darts are sewn
Zipper and front fly are sewn to both front leg panels, but front rise is not joined

Country B (Singapore):
Front rise is sewn
Outer side seam of leg panels are joined
Back panels are joined
Back rise is sewn
Inseams of the leg panels are joined
Waistband is joined to the main body
Lower ends of the belt loops are attached to the waistband

Country A (Indonesia or another country): Upper ends of the belt loops are sewn to the waistband Buttons sewn onto back pockets
Waistband fastener is attached
Bottom vents on legs are sewn
Bottoms of legs are hemmed
Trimming
Garments are washed, ironed, packed

STYLE LP-03

COUNTRY A (INDONESIA OR ANOTHER COUNTRY)
Fabric is inspected
Fabric is cut into components
Waistband and belt loops are made*
Front and back panels are made
Pockets are formed and attached to the leg panels Front coin pocket is formed and attached
Flaps for coin pocket and back pocket are sewn Buttonholes on the back pocket and front coin pocket are sewn Darts are sewn
Zipper and front fly are sewn to both front leg panels, but front rise is not joined

Country B (Singapore):
Front rise is sewn
Outer side seam of leg panels are joined
Back panels are joined
Back rise is sewn
Inseams of the leg panels are joined
Waistband is joined to the main body
Lower ends of the belt loops are attached to the waistband*

Country A (Indonesia or another country): Upper ends of the belt loops are sewn to the waistband* Buttons sewn onto back pockets
Waistband fastener is attached
Bottoms of legs are hemmed
Trimming
Garments are washed, ironed, packed
* Although you have described operations concerning the creation and attachment of belt loops, the submitted garment did not have belt loops.

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".

For both styles, the most important assembly operations are sewing the front rise, joining the outer side seams, sewing the back rise, joining the inseams, and attaching the waistband. Therefore, the country of origin is Country B (Singapore), the country in which these operations are performed.

HOLDING:

The country of origin for both styles of the pants is Country B (Singapore). Based upon international textile trade agreements products of Singapore are subject to quota and the requirement of a visa. Depending on the country represented by “Country B,” and based upon international textile trade agreements, the pants may be subject to quota and 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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