United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N019527 - NY N019614 > NY N019580

Previous Ruling Next Ruling
NY N019580




November 14, 2007

CLA-2-OT:RR:NC:TA:361

CATEGORY: CLASSIFICATION

Ms. Brenda A. Jacobs
Sidley Austin LLP
1501 K Street, N.W.
Washington, D.C. 20005

RE: The tariff classification and country of origin of woman’s knit pants; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Jacobs:

This is in reply to your letter dated November 6, 2007, requesting a classification and country of origin determination for a pair of women’s pants on behalf of Meng Tong Garment Manufactory Ltd.

FACTS:

Style 3N0631 is a pair of women’s cropped sweat pants constructed from 60 percent cotton and 40 percent polyester knit fabric. The garment has elastic around the waist and ankles, a drawstring in the waist, appliqués on the back, embroidery and a printed logo on the left front leg and hemmed leg openings.

The manufacturing operations are as follows:

CHINA

Fabric is cut to shape
Panels are printed and embroidered

CAMBODIA

Side panel is cut and sewn to the outseam Front and back rise joined
Inseam is joined
Waistband is sewn with elastic
Bottom cuff is sewn with elastic
Buttonholing
Draw cord inserted
Main label and country of origin/care label attached Packed in individual poly bags and into export cartons

ISSUE:

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

CLASSIFICATION:

The applicable subheading for style 3N0631 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Knitted or crocheted: Of cotton: Other: Trousers: Women’s: Other. The duty rate will be 14.9% ad valorem.

      The pants, style 3N0361, fall 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:

     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":

     6101–6117          (1) If the good is not knit to shape and consists of two or more component parts, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

The term wholly assembled is defined in 19CFR 102.21(b)(6) as follows: 6) Wholly assembled. The term "wholly assembled" when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliqués, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as "wholly assembled" in a single country, territory, or insular possession.

          The submitted garment is not knit to shape, and consists of two or more components. As all of the assembly operations occur in Cambodia, the garments are considered "wholly assembled" in a single country, that is, Cambodia. As per the terms of the tariff shift requirement, country of origin is conferred in Cambodia.

HOLDING:

The country of origin for the pants is Cambodia. Based upon international textile trade agreements products of Cambodia are not presently subject to quota restraints or visa requirements.

     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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: