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NY N019409

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December 6, 2007

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

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 women’s woven pants and shorts; 19 CFR 102.21 (c)(4); most important assembly or manufacturing operation; 19 CFR 102.21 (c)(5); last important assembly or manufacturing operation

Dear Mr. LoPresti:

This is in reply to your letter dated November 5, 2007, on behalf of Cintex Garment Factory, requesting a classification and country of origin determination for men’s and women’s woven pants and 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 partially assembled components as they complete each stage of assembly and samples of the finished garments as they will be imported into the United States.

Style C07001 is a pair of men’s shorts constructed from 100% cotton, denim fabric. The garment has a flat waistband, five belt loops, a fly front opening with a zipper closure, a button on the waistband, two front inset pockets, a coin pocket inside the right front pocket, two rear patch pockets, a rear yoke, and hemmed legs.

Style C07002 is a pair of men’s pants constructed from 100% cotton, denim fabric. The garment has a flat waistband, five belt loops, a fly front opening with a zipper closure, a button on the waistband, two front inset pockets, a coin pocket inside the right front pocket, two rear patch pockets, a rear yoke, and hemmed legs.

Style C07003 is a pair of men’s shorts constructed from 100% cotton, denim fabric. The garment has a flat waistband, five belt loops, a fly front opening with a zipper closure, a button on the waistband, two front inset pockets, a coin pocket inside the right front pocket, two rear patch pockets with flaps and button closures, a patch pocket on the side of each leg with a flap and button closures, a rear yoke, and hemmed legs.

Style C07005 is a pair of women’s pants constructed from 100% cotton, denim fabric. The garment has a flat waistband, five belt loops, a front zipper opening with a button on the waistband that fastens left over right, two front inset pockets, a coin pocket inside the right front pocket, two rear patch pockets, a rear yoke, and hemmed legs.

Style C07006 is a pair of women’s shorts constructed from 100% cotton, denim fabric. The garment has a flat waistband, five belt loops, a front zipper opening with a button on the waistband that fastens left over right, two front inset pockets, a coin pocket inside the right front pocket, two rear patch pockets, a rear yoke, and hemmed legs.

As noted above, styles C07005 and C07006 have a left over right closure. Chapter 62, note 8 states, in part:

Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

As these two garments have a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, they will be classified as women’s garments.

The manufacturing operations for Style C07001 are as follows:

CHINA:
The fabric is cut into component parts
The waistband is cut
The pockets are attached
The fly is formed and the zipper is attached to the left and right front panels 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

MACAU:
The front rise is joined below the zipper 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
The legs are hemmed
The garment is finished, inspected, and packed for export to the United States

The manufacturing operations for Style C07002 are as follows:

CHINA:
The fabric is cut into component parts
The waistband is cut
The pockets are attached
The fly is formed and the zipper is attached to the left and right front panels 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

MACAU:
The front rise is joined below the zipper 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
The legs are hemmed
The garment is finished, inspected, and packed for export to the United States

The manufacturing operations for Style C07003 are as follows:

CHINA:
The fabric is cut into component parts
The waistband is cut
The pockets are attached
The fly is formed and the zipper is attached to the left panel The yoke is attached to the top of both back panels The belt loops are made but are not cut to size The left front and back panels are attached with one pocket sewn on the side seam The right front and back panels are attached with one pocket sewn on the side seam

MACAU:
The inseams are sewn closed
The back rise is sewn closed
The zipper is sewn to the right panel and the front rise is joined below the zipper

CHINA:
The waistband is attached
The belt loops are attached
The top stitching is done
The legs are hemmed
The garment is finished, inspected, and packed for export to the United States

The manufacturing operations for Style C07005 are as follows:

CHINA:
The fabric is cut into component parts
The waistband is cut
The pockets are attached
The fly is formed and the zipper is attached to the left and right front panels 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

MACAU:
The front rise is joined below the zipper 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
The legs are hemmed
The garment is finished, inspected, and packed for export to the United States

The manufacturing operations for Style C07006 are as follows:

CHINA:
The fabric is cut into component parts
The waistband is cut
The pockets are attached
The fly is formed and the zipper is attached to the left and right front panels 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

MACAU:
The front rise is joined below the zipper 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
The legs 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 Styles C07001 and C07003 is in 6203.42.4051, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ . . . shorts (other than swimwear): of cotton: other: men's shorts. The general rate of duty is 16.6% ad valorem.

The applicable subheading for Style C07002 is in 6203.42.4011, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ trousers , of cotton: other: other: other: men’s trousers and breeches: blue denim. The general rate of duty is 16.6% ad valorem.

The applicable subheading for Style C07005 is in 6204.62.4011, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: women’s or girls’ trousers , of cotton: other: other: other: other: women’s trousers and breeches: blue denim. The general rate of duty is 16.6% ad valorem.

The applicable subheading for Style C07006 is in 6204.62.4056, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: women’s or girls’ . . . shorts (other than swimwear): of cotton: other: other: other: women's shorts. 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 C07001, C07002 and C07003 fall within textile category designation 347. Styles C07005 and C07006 fall within textile category designation 348. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Style C07003, the assembly processes in Macau consisting of joining the inseams, joining the back rise, setting the zipper fly to the right front panel, and joining the front rise constitute the most important assembly processes.

Accordingly, under Section 102.21 (c)(4), the country of origin of Style C07003 is Macau, the country in which the most important assembly processes occur.

In the case of Styles C07001, C07002, C07005 and C07006, as the single country, territory, or insular possession in which the most important assembly or manufacturing process occurred cannot be determined, Section 102.21 (c)(4) is not applicable.

Section 102.21 (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.

For Styles C07001, C07002, C07005 and C07006, the last country in which an important assembly process occurred is Macau where the front rise was completed, the side seams were joined, and the inseams were joined.

Accordingly, under Section 102.21 (c)(5), the country of origin of Styles C07001, C07002, C07005 and C07006 is Macau, the last country in which an important assembly or manufacturing process occurred.

HOLDING:

The country of origin of Styles C07001, C07002, C07003, C07005 and C07006 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,
National Commodity

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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