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NY L81188




December 29, 2004

CLA2-61:RR:NC:WA 361 L81188

CATEGORY: CLASSIFICATION

Ms. Rhoda A. Salus
Sandler, Travis & Rosenberg, P.A.
Attorneys at Law
The Waterford, 5200 Blue Lagoon Drive
Miami, Florida 33126-2022

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

Dear Ms. Salus:

This is in reply to your letter dated December 6, 2004, requesting a classification and country of origin determination for a woman’s garments on behalf of Tristate All Asia Ind. Co. Ltd. The completed sample and components will be returned, as requested.

FACTS:

Style 604116/7 is a pair of women’s pants constructed from 97 percent cotton, three-percent spandex woven fabric. The pants also have a 100 percent polyester woven taffeta lining. The garment has a flat waistband with belt loops; a hook and bar and inner button closure in the waistband; a front opening with a zipper closure; two front pockets; a full lining; and hemmed leg openings.

The pants are made from the following components: two front panels; one zipper for the front opening; two back panels; pockets; and a waistband, belt loops.

You have indicated that the garment may be produced in one of the following manufacturing processes:

SCENARIO I

COUNTRY A
Cutting and fusing component pieces (waistband components are fused) Merrowing the front and back panels
Making front pockets and belt loops
Finishing lining inseam, outseam, front rise and back rise Making waistband with hook and bar, button and buttonholes and sewing labels; attaching 1/8 inch trim to inside bottom edge Making zipper fly; attaching zipper fly to front shells and lining; top stitching fly Attaching belt loops to front panels; and attaching one belt loop to each back panel Attaching waistband to front panels, above the fly opening Finishing waistband corners

Country B:
Joining shell front rise
Sewing shell inseam
Sewing shell outseam
Sewing shell back rise
Attaching belt loops to center back panel Setting on waistband to front and back panels Sewing country of origin label onto waistband Inspecting garments

Country A:
Top stitching edges of waistband and bar tacking edge of belt loops (completing the attachment of the belt loops) Blind stitching and finishing bottom opening for shell and lining Final pressing, inspection, packing

SCENARIO II

COUNTRY A
Cutting and fusing component pieces
Merrowing the front and back panels
Making front pockets and belt loops
Making waistband with hook and bar, button and buttonholes and sewing labels Making zipper fly; attaching zipper fly to front shells and lining; top stitching fly Attaching belt loops to front and back panels Attaching waistband to front panels and finishing waistband corners

Country B:
Joining shell and lining front rise
Sewing shell and lining side seam
Sewing shell and lining inseam
Sewing shell and lining back rise
Attaching belt loops to center back panel Setting on waistband to front and back panels Sewing country of origin label onto waistband Inspecting garments

Country A:
Top stitching edges of waistband and bar tacking edge of belt loops (completing the attachment of the belt loops) Blind stitching and finishing bottom opening for shell and lining Final pressing, inspection, packing

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".

Under both scenarios, 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 the country in which these operations are performed.

HOLDING:

The country of origin for the pants under both scenarios is Country B. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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