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NY M83469




June 15, 2006

CLA-2-RR:NC:TA:N3:356 M83469

CATEGORY: CLASSIFICATION

Mr. Anthony LoPresti
S.J. Stile Associates Ltd.
181 South Franklin Avenue
Valley Stream, NY 11581

RE: Classification and country of origin determination for men’s and girls’ woven pants and shorts; 19 CFR 102.21 (c)(4); most important assembly; 19 CFR 102.21 (c)(5); last important assembly or manufacturing operation

Dear Mr. LoPresti:

This is in reply to your letter dated May 11, 2006, on behalf of Jin Fong (Macao) Apparel Ltd., requesting a classification and country of origin determination for men’s and girls’ woven shorts that will be imported into the United States. You state that the assembly operations occur in two different countries, China and Macao. You have provided samples of the cut components, the partially assembled components as they complete each stage of assembly, and the finished garments as they will be imported into the United States. As requested, your samples will be returned.

Style R1114 is a pair of men’s pants constructed from 100% cotton, black denim fabric. The garment has a flat waistband with five belt loops; a fly front opening with a zipper closure; two front pockets; a coin pocket inside the right front pocket; two rear patch pockets; and hemmed legs.

Style R1116 is a pair of men’s shorts constructed from 100% cotton, denim fabric. The garment has a flat waistband with five belt loops; a fly front opening with a zipper closure; two front pockets; a coin pocket inside the right front pocket; two rear patch pockets; and hemmed legs.

Style R1107 is a pair of girls’ pants constructed from 100% cotton, denim fabric. The garment has a flat waistband with five belt loops; a fly front opening with a zipper closure; two front pockets; a coin pocket with a flap and a snap closure inside the right front pocket; two rear patch pockets; and hemmed legs.

The manufacturing operations for the garments are as follows:

Styles R1114 and R1116:

CHINA:

- The fabric is cut into component parts
- The waistband is cut
- The three front pockets and two back pockets are attached - The belt loops are made but are not cut to size - The yoke is attached to the top of both back panels - The back rise is sewn closed
- The full zipper is sewn onto the front panel - The front rise is sewn

MACAO:

- The side seams are sewn closed
- The inseams are sewn closed

CHINA:

- The waistband is attached
- The belt loops are attached
- The top stitching is done and the leg bottoms are hemmed - The garment is finished, inspected, and packed for export to the United States

Style R1107:

CHINA:

- The fabric is cut into component parts
- The waistband is cut
- The three front pockets and two back pockets are attached - The full zipper is sewn onto the front panel - The back rise is sewn closed
- The yoke is attached to the top of both back panels - The belt loops are made but are not cut to size

MACAO:

- The front rise is sewn
- The side seams are sewn closed
- The inseams are sewn closed

CHINA:

- The waistband is attached
- The belt loops are attached
- The top stitching is done and the leg bottoms are hemmed - The garment is finished, 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 Style R1114 is in 6203.42.4016, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ trousers and shorts , of cotton: other: other: men’s trousers and breeches: other. The general rate of duty is 16.6% ad valorem.

The applicable subheading for Style R1116 is in 6203.42.4051, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ trousers and shorts , of cotton: other: other: men’s shorts. The general rate of duty is 16.6% ad valorem.

The applicable subheading for Style R1107 is in 6204.62.4041, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: women’s or girls’ trousers . . : of cotton: other: other: trousers and breeches: girls’: blue denim: 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 HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.

Styles R1114 and R1116 fall within textile category designation 347. Style R1107 falls within textile category designation 348. 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.

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 R1114 and R1116, the assembly processes in China consisting of attaching the front and back pockets, attaching the yoke to the top of the front and back panels, joining the back rise, attaching the full zipper to the front panel, sewing the front rise, and attaching the waistband constitute the most important assembly processes.

Accordingly, under Section 102.21 (c)(4), the country of origin of Styles R1114 and R1116 is China, the country in which the most important assembly processes occur.

Section 102.21 (c)(5) states “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.”

For Style R1107, the last country in which an important assembly process occurred is Macao, the country in which the front rise is completed, the side seams are sewn, and the inseams are sewn. Accordingly, for Style R1107, the country of origin is Macao.

HOLDING:

The country of origin of Styles R1114 and R1116 is China. The country of origin of Style R1107 is Macao. Based upon international textile trade agreements, products of China are presently subject to visa requirements and quota restraints; products of Macao 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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