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NY L88856




December 14, 2005

CLA-2-RR:NC:TA:N3:356 L88856

CATEGORY: CLASSIFICATION

Mr. Steve Halaburda
BXC, Inc.
870 Springfield Road South
Union, NJ 07083

RE: Classification and country of origin determination for men’s woven garments; 19 CFR 102.21(c)(2); tariff shift; Marking; 19 U.S.C. 1304.

Dear Mr. Halaburda:

This is in reply to your letter dated November 10, 2005, on behalf of your client, Multilink Products LLC, concerning a classification and country of origin determination for three styles of men’s woven garments that will be imported into the United States. You state that the manufacturing operations will occur in the United States and India and you have provided samples of two of the finished garments for our review.

FACTS:

The first sample is a men’s shirt constructed from 65% polyester, 35% cotton woven fabric. The garment features a spread collar; a full front opening with a concealed placket and five button closures; long sleeves with adjustable buttoned cuffs; self-fabric elbow patches; two patch pockets on the chest and two patch pockets below the waist, both with flaps and concealed double button closures; and a straight, hemmed bottom. The submitted sample is size X-Large.

The second sample is a pair of men’s pants constructed from 60% cotton, 40% polyester woven fabric. The garment features a flat waistband with seven belt loops; a fly front opening with a concealed placket and three button closures; a button on the waistband; adjustable tabs at each side of the waistband; quarter pockets at each side; cargo pockets on each leg with flaps and concealed double button closures; two rear, inset pockets with flaps and concealed double button closures; overlaid self-fabric patches on the seat of the pants and at each knee; and hemmed legs with drawstring closures at the ankles.

The third garment is described as a pair of men’s shorts. We are unable to classify the shorts without a sample of the actual garment, in size medium, if possible.

The manufacturing operations for the garments are as follows:

UNITED STATES:
The fabric is woven into rolls of cloth

INDIA:
The fabric is cut into component parts
The cut to shape parts are assembled into completed garments The garments are 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 shirt will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of man-made fibers: other: other: other: other: men’s. The duty rate is 29.1 cents per kg. plus 25.9% ad valorem.

The applicable subheading for the pants will be 6203.42.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: trousers and breeches: men’s: other. The duty rate is 16.6% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.

The shirt falls within textile category designation 640. The pants fall within textile category designation 347. 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.

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.

Paragraph (b) (6) defines “wholly assembled” as:

The term “wholly assembled” when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets) will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession.

The submitted garments consist of two or more parts. As all of the assembly operations occur in India, the garments are considered “wholly assembled” in a single country, that is, India. As per the terms of the tariff shift requirement, country of origin is conferred in India.

The marking of the subject garment as “Made in India” is consistent with the origin rules set forth in Section 102.21, Customs Regulations, and with the country of origin marking requirements in Part 134, Customs Regulations. As the U.S. formed fabric is cut to shape in India, no allowance in duty may be made for the cost or value of the U.S. fabric. Consequently, the shirt and pants are dutiable on their full value upon importation into the United States.

HOLDING:

The country of origin of the shirt and the pants is India.

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,
National Commodity

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