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NY M80069




February 23, 2006

CLA-2-RR:NC:TA:N3:356 M80069

CATEGORY: CLASSIFICATION

Ms. Melissa Fox
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

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

Dear Ms. Fox:

This is in reply to your letter dated January 24, 2006, on behalf of Tellas, Ltd., requesting a classification and country of origin determination for a pair of men’s woven cargo shorts that will be imported into the United States. You state that the assembly operations occur in two different countries, China and Macau. You have provided samples of the components as they leave China after partial assembly and as they leave Macau after further assembly, and a sample of the finished garment as it will be imported into the United States. As requested, your samples will be returned.

FACTS:

The submitted garment, identified as Sample 10, is a pair of men’s cargo shorts constructed from 100% cotton, dyed twill fabric. The garment has a flat waistband with five belt loops; a fly front opening with a zipper closure; a button on the waistband; quarter pockets at each side; cargo pockets on each leg with flaps and button closures; two rear welt pockets with flaps and button closures; and hemmed legs.

The manufacturing operations for the garment are as follows:

CHINA:

The fabric is cut into component parts
The rear welt pockets with pocket flaps are formed and attached The front quarter pockets are formed and attached The side seams are sewn closed
The cargo pockets with pocket flaps are attached to each leg The waistband is formed
The belt loops are formed
The left zipper and left fly section are attached to the left front panel

MACAU:

The right zipper is attached to the right front panel The front rise is sewn closed
The back rise is sewn closed
The inseams are sewn closed

CHINA:

The waistband is attached
The belt loops are sewn to the waistband
The main label and the size labels are attached The legs are hemmed
The garment is 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 Sample 10 is in 6203.42.4050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ trousers, breeches and shorts: of cotton: other: shorts: men's. 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 HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.

The garment falls 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 garment consists of two or more component parts, it is 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 garment is 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 the subject merchandise, the assembly processes in Macau consisting of setting the zipper fly to the right front panel and closing the front rise, joining the back rise, and joining the inseams constitute the most important assembly processes.

Accordingly, under Section 102.21 (c)(4), the country of origin of the submitted garment is Macau, the country in which the most important assembly processes occur.

HOLDING:

The country of origin of the submitted garment is Macau. Based upon international textile trade agreements, products of Macau 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,

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