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NY N019709





November 21, 2007

CLA2-OT:RR:NC:TA: 361

CATEGORY: CLASSIFICATION

Ms. Rhoda A Salus
Sandler, Travis and Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, Florida 33126-2022

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

Dear Ms. Salus:

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

This is in reply to your letter dated November 12, 2007, requesting a classification and country of origin determination for women’s and men’s shorts on behalf of Nanjing USA Inc.

FACTS:

The women’s shorts, style NJU-12466, are constructed from 98 percent cotton and 2 percent spandex woven fabric. The garment has a left over right front opening with a zipper closure, a flat waistband with a button closure, two back pockets, two front pockets which extend onto the waistband each forming two wide belt loops, four belt loops on the back of the waistband and hemmed leg openings.

The garment has a left over right closure in the waistband. 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 the shorts have a left over right front closure, the presumption is that they will be for men. However, it is clear based on the cut that they were designed for women. Therefore, the shorts will be classified as women’s garments.

The shorts will be manufactured in the following size ranges: Missy, Petite, Average and Tall: sizes 4 to 18, and Plus size Petite, Average and Tall: sizes 16 to 26.

The men’s shorts, style NJU-12467, are constructed from 100 percent cotton woven fabric. The garment has a left over right front opening with a zipper closure, a flat waistband with a button closure and five belt loops, two back pockets with a flap and snap closure, two expandable front pockets with a flap and two snap button closure which is centered on the lower side seam and has a patch pocket on the exterior and hemmed leg openings.

The shorts will be manufactured in men’s sizes 30, 32, 34, 36, 38, 40 and 42.

The manufacturing operations are as follows:

Scenario I:

CHINA

Fabric is cut into components
Pocket panels formed
Left and right halves of the back yoke are sewn together (men’s shorts only) Left and right rear panels are sewn together forming the lower back rise Back yoke sewn to back panels completing the back rise (men’s shorts only) Patch pockets sewn onto panels
Left fly and zipper attached to the left front panel Right fly and zipper only attached at the waistband Front and back right panels are overlocked stitched on bottom and inseam Right front pocket facing and lining formed and attached (men’s only) Left front pocket facing and lining formed and attached (men’s only) Waistband and belt loops joined to the main body Outer side seams of leg panels are joined Large expandable pockets sewn onto the side panels (men’s only) Inseams are stapled together to keep components properly aligned Button hole made and stud button attached to the waistband Garment washed
Staples removed
Garments packed and exported to Malaysia

MALAYSIA

Right zipper sewn to right front panel
Front rise is sewn joining the front panels Inseams of the leg panels are joined using a felling or Serge machine Leg openings hemmed
Trim, press, ticket tag
Finish and pack for export

Scenario II:

All the processing is the same as scenario I except that the inseams are temporarily and loosely chain-stitched together rather than stapled.

We are returning your samples as requested.

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the women’s woven shorts, style NJU-12466, will be 6204.62.4056 Harmonized Tariff Schedule of the United States Annotated (HTSUS), which provides for women’s shorts: of cotton. The general rate of duty is 16.6% ad valorem.

The applicable subheading for the men’s woven shorts, style NJU-12467, will be 6203.42.4051,Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ trousers, . . . and shorts (other than swimwear): of cotton: other: other: men’s shorts. The rate of duty is 16.6% ad valorem

The women’s shorts, style NJU-12466, fall within textile category designation 348. The men’s shorts, style NJU-12467, fall within textile category designation 347. 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":

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.

     The shorts consist of two or more components. Since the shorts are assembled in more than one country, territory or insular possession, the terms of the tariff shift are not met and (c)(2) of Section 102.21 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 to shape nor wholly assembled in a single country, territory or insular possession, 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".

The most important assembly operations in both scenarios are sewing the front rise, sewing the right zipper to the right front panel and joining the inseams. Therefore, the country of origin is Malaysia, the country in which these operations are performed.

HOLDING:

     The country of origin for the women’s and men’s shorts for both scenarios is Malaysia. Based upon international textile trade agreements products of Malaysia 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,

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