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NY N016638




September 10, 2007

CLA2-RR:NC:WA:358

CATEGORY: CLASSIFICATION

TARIFF NO. 6204.62.4066

Mr. Kevin Maher
C Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: Classification and country of origin determination for girl’s woven shorts; 19 CFR 102.21(c)(4)

Dear Mr. Maher:

This is in reply to your letter dated August 24, 2007, requesting a classification and country of origin determination for girl’s shorts which will be imported into the United States. This request is on behalf of your client The Children’s Place. The submitted samples will be returned to you.

FACTS:

The subject merchandise, Style E3725M5015 is a pair of girl’s woven Bermuda shorts made of yarn dyed cotton poplin fabric. The plaid garment is composed of patchwork sections sewn together. The article has a waistband with five belt loops, a front zipper placket with button closure, side entry pockets and two rear set-in welt pockets with pocket flap and button closures. The submitted sample is a size 8.

You state in your letter that the fabric is formed in China and that the garment is manufactured in China and Honduras.

The manufacturing operations, according to your submission, are as follows:

China

Cutting the fabric to pieces.
Sewing the small pieces to patchwork fabric. Inspect the patchwork fabric.
Cutting patchwork fabric.
Set front pocket position and button holes, attach zipper Attach front fly rise.
Set back pocket position and button holes. Attach back fly rise.
Final inspection.
Pass needle detector.
Packing.

Honduras

Close side seam.
Close inseam.
Clean finish turn twice in hem.
Attach main label in center waistband.
Close waistband 2 side edges.
Attach belt loops 1 edge.
Attach belt loops 1 edge.
Set in waistband inner part.
Clean finish waistband and single needle top stitch all along top/bottom edge. Bartack belt loops at top and bottom.
Bartack at fly opening bottom.
Bartack at side pocket bottom.
Apply buttonhole on waistband and 2 back pocket flaps. Attach buttons on front waistband and 2 back pockets flaps underneath. Thread trimming and cleaning.
Inspections.
Enzyme wash.
Final inspection.
Packing.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for Style E3725M5015 will be 6204.62.4066, Harmonized Tariff Schedule of the United States (HTSUS), which provides for girls’ trousers, breeches and shorts, of cotton, shorts, girls’, other. The rate of duty will be 16.6 percent ad valorem.

Style E3725M5015 falls within textile category designation 348. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CBP.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by 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.

Section 102.21(e) states that the good must be wholly assembled in a single country, territory or possession.. Accordingly, as the shorts are assembled in two countries, 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":

(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, 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 sewing of the front and back rises and the sewing of the zipper and placket to the main body constitute the most important assembly processes. Accordingly, the country of origin of the shorts is China.

HOLDING:

The country of origin of the shorts is China.

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 section 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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