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NY M83118

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June 2, 2006

CLA-2-RR:NC:WA:361 M83118

CATEGORY: CLASSIFICATION

Mr. Anthony LoPresti,
Vice President-Imports/Compliance
S.J. Stile Associates LTD
181 South Franklin Ave.
Valley Stream, NY 11581

RE: Classification and country of origin determination of pants and shorts; 19 C.F.R. §102.21(c)(4).

Dear Mr. LoPresti:

This is in reply to your letter dated May 1, 2006, submitted on behalf of Jin Fong (Macao) Apparel Ltd. Your request concerns a classification and country of origin determination for four garments. As you requested, the submitted garments and partially assembled components will be returned to you under separate cover.

FACTS:

Style R1106 is a pair of women’s 100 percent cotton woven blue denim jeans. The Capri length jeans have a flat waistband with belt loops; a front fly with a zipper closure; a rear yoke; two rear patch pockets, two front in seam pockets and a small watch pocket with a pocket flap and snap; and hemmed leg openings with side slits.

Style R1110 is a pair of men’s 100 percent cotton woven blue denim shorts. The shorts have a flat waistband with belt loops; a front fly with a zipper closure; a rear yoke; two rear patch pockets, two front in seam pockets and a smaller watch pocket; patch pockets at the side of each leg; and hemmed leg openings.

Style R1113 is a pair of men’s 100 percent cotton woven blue denim shorts. The shorts have a flat waistband with belt loops; a front fly with a zipper closure; a rear yoke; two rear patch pockets, two front in seam pockets and a smaller watch pocket; and hemmed leg openings.

Style R1117 is a pair of women’s 100 percent cotton woven blue denim shorts. The shorts have a flat waistband with belt loops; a front fly with a zipper closure; a rear yoke; two rear patch pockets, two front in seam pockets and a small watch pocket; and hemmed leg openings.

The manufacturing operations for the garments will be as follows:

Style R1106 – Women’s Jeans

China
Cut fabric into components
Cut and make waistband
Sew 5 pockets onto 4 panels
Sew zipper onto one front panel
Join back panels (back rise)
Attach yoke to the top of both back panels Make belt loops (not cut to length)
Attach zipper to the other front panel and sew balance of front rise

Macau
Join front and back panels at side seams
Sew inseams

China
Attach waistband
Cut and attach belt loops
Sew bottom hems
QC, washing, ironing, pack for export

Style R1110 – Men’s Shorts

China
Cut fabric into components
Cut and make waistband
Make belt loops (not cut to length)
Sew 5 pockets onto 4 panels
Attach yoke to the top of both back panels Sew zipper onto one front panel
Join left front and back panels at the side seams, and attach patch pocket at the side of the leg Join right front and back panels at the side seams, and attach patch pocket at the side of the leg

Macau
Sew left and right panels at the back seam (back rise) Attach zipper to the other front leg panel, join left and right panels at the front seam (front rise) Sew inseams

China
Attach waistband
Cut and attach belt loops
Sew bottom hems
QC, washing, ironing, pack for export

Style R1113 – Men’s Shorts

China
Cut fabric into components
Make belt loops (not cut to length)
Cut and make waistband
Sew 5 pockets onto 4 panels
Sew zipper onto both front panels
Join back panels (back rise)
Attach yoke to the top of both back panels

Macau
Complete front rise
Join front and back panels at side seams
Sew inseams

China
Attach waistband
Cut and attach belt loops
Sew bottom hems
QC, washing, ironing, pack for export

Style R1117 – Women’s Shorts

China
Cut fabric into components
Cut and make waistband
Sew 5 pockets onto 4 panels
Sew zipper onto both front panels
Join back panels (back rise)
Attach yoke to the top of both back panels Make belt loops (not cut to length)

Macau
Sew balance of front rise
Join front and back panels at side seams
Sew inseams

China
Attach waistband
Cut and attach belt loops
Sew bottom hems
QC, washing, ironing, pack for export

ISSUE:

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

CLASSIFICATION:

The applicable subheading for style R1106 will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’strousers: Of cotton: blue denim. The general rate of duty is 16.6% ad valorem.

The applicable subheading for style R1117 will be 6204.62.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sshorts: Of cotton. The general rate of duty is 16.6% ad valorem.

The applicable subheading for styles R1110 and R1113 will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’sshorts: Of cotton. 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Styles R1106 and R1117 fall within textile category designation 348; styles R1110 and R1113 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.

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 subject garments will be classified within the above noted range, in headings 6203 and 6204. The garments consist of two or more components. As the garments are not wholly assembled in a single country, the terms of the tariff shift are not met.

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, 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 style R1106, the most important assembly operations occur where the five pockets are sewn onto the four panels; the zipper is sewn onto one front panel; the back panels are joined, creating the back rise; the yoke panels are attached to the top of both back panels; the zipper is attached to the second front panel; the front rise is completed; and the waistband is attached. Accordingly, the country of origin is China, the country in which these operations occur.

For style R1110, the most important assembly operations occur where the left and right panels are sewn at the back seam, completing the back rise; the zipper is attached to the second front leg panel, and the balance of the front left and right panels are joined, completing the front rise; and the inseams are sewn. Accordingly, the country of origin is Macau, the country in which these operations occur.

For styles R1113 and R1117, a single country of origin determination cannot be made based on Section 102.21(c)(4).

Paragraph (c)(5) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred". Accordingly, for styles R1113 and R1117, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Macau.

HOLDING:

The country of origin of style R1106 is China; the country of origin of styles R1110, R1113 and R1117 is Macau. 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 C.F.R. §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 C.F.R. §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 C.F.R. §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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See also:

• Tariff No.: 6203.42.40 - Men's or boys' trousers and shorts, not bibs, not knitted or crocheted, of cotton, not containing 15% or more by weight of down, etc
• Tariff No.: 6204.62.40 - Women's or girls' trousers, breeches and shorts, not knitted or crocheted, of cotton, nesoi
• Tariff No.: 6209.20.50 - Babies' garments & clothing acc. nesoi, of cotton, incl. sunsuits & sim app, sets & parts of sets, & diapers, not knitted or crocheted