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NY L89404





January 18, 2006

CLA-2-62:RR:NC:TA:N3:356 L89404

CATEGORY: CLASSIFICATION

Mr. Gerry Gallegos
ClearFreight, Inc.
880 Apollo Street, Suite 101
El Segundo, CA 90245

RE: Classification and country of origin determination for men’s woven pants; 19 CFR 102.21(c)(4); most important assembly.

Dear Mr. Gallegos:

This is in reply to your letter dated December 14, 2005, on behalf of Ritz Global Enterprises, Inc., concerning a classification and country of origin determination for two styles of men’s woven pants that will be imported into the United States. For each style, you state that the fabric for the shell and pocket lining is woven in China and the buttons, zippers, labels, hangtags, snaps and eyelets are produced in Taiwan. The manufacturing operations will occur in China and El Salvador. You have provided samples of the partially assembled garments as they leave China and samples of the finished garments as they will be imported from El Salvador into the United States. Your samples will be returned, as requested.

FACTS:

Style 5S13SS is a pair of men’s pants constructed from 100% cotton, woven fabric. The garment has a tunnel elastic waistband in the rear with a flat front waistband, five belt loops, a fly front opening with a zipper closure, a button on the waistband, two front quarter pockets, two rear welt pockets with button closures, a zippered pocket with a flap on each leg; a small inset pocket on the right zippered pocket and hemmed legs.

Style 5S11S is a pair of men’s pants constructed from 100% cotton, woven fabric. The garment has a flat waistband with six belt loops, a fly front opening with a zipper closure, a snap on the waistband, a rear yoke; two front inset pockets, two rear welt pockets, a patch pocket on each leg with a hook and loop closure; and hemmed legs.

The manufacturing operations for Style 5S13SS are as follows:

CHINA:

- The fabric is cut into component parts
- The front pockets and pocketing are formed and attached - The rear pockets and pocketing are formed and attached - The leg pockets with zippers are formed and attached - The back rise is sewn
- The outseams are joined

EL SALVADOR:

- The waistband is formed and attached
- The belt loops are attached
- The zipper is attached to the fly and the front rise is sewn - The inseams are joined
- The bottoms are hemmed

The manufacturing operations for Style 5S11S are as follows:

CHINA:

- The fabric is cut into component parts
- The front pockets and pocketing are formed and attached - The rear pockets and pocketing are formed and attached - The belt loops are attached at one end
- The back rise is sewn
- The outseams are joined

EL SALVADOR:

- The waistband is formed and attached
- The belt loops are attached to the waistband - The zipper is attached to the fly and the front rise is sewn - The inseams are joined
- The bottoms are hemmed

ISSUE:

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

CLASSIFICATION:

The applicable subheading for Styles 5S13SS and 5S11S is in 6203.42.4015, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ trousers, . . . of cotton: other: trousers and breeches: men's: other. The general rate of duty 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/.

Styles 5S13SS and 5S11S 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.cpb.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.

Although the garments consist of two or more component parts, they are not wholly assembled in a single country, territory or insular possession. Accordingly, as the terms of the tariff shift are not met, 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”:

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

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.

Since the garments are neither knit 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 the case of Styles 5S13SS and 5S11S, the assembly processes in El Salvador, which consist of attaching the waistband and belt loops, attaching the zipper to the fly, sewing the front rise, and sewing the inseams constitute the most important assembly processes.

Accordingly, under Section 102.21 (c)(4), the country of origin of Styles 5S13SS and 5S11S is El Salvador, the country in which the most important assembly processes occur.

HOLDING:

The country of origin of Styles 5S13SS and 5S11S is El Salvador. Based upon international textile trade agreements, products of El Salvador are not presently subject to visa requirements or quota restraints.

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 Specialist Division


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