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 > 2008 NY Rulings > NY N023578 - NY N023659 > NY N023604

Previous Ruling Next Ruling
NY N023604




February 25, 2008

CLA-2-62:OT:RR:NC:3:358

CATEGORY: CLASSIFICATION

Mr. Anthony LoPresti
Vice President-Imports/Compliance
S.J. Stile Associates LTD
181 South Franklin Ave.
Valley Stream, NY 11581

RE: Classification and country of origin determination of boys’ and girls’ pants and shorts; 19 C.F.R. §102.21(c)(4).

Dear Mr. LoPresti:

This is in reply to your letter, dated February 8, 2008, submitted on behalf of Cintex Garment Factory, Avenida de Venceslau de Morais No. 221 Nam Fong Industrial Bldg Block 1,2/F Unit C Macau. Your request concerns a classification and country of origin determination for four pairs of boys’ and girls’ pants and shorts. As you requested, the submitted garments and partially assembled components will be returned to you under separate cover.

FACTS:

Style C08004 is a pair of boy’s 100 percent cotton woven blue denim shorts. Style C08005 is a pair of boy’s 100 percent cotton woven blue denim pants. Style C08006 is a pair of girl’s 100 percent cotton woven blue denim pants. C08007 is a pair of girl’s 100 percent cotton woven blue denim shorts.

The four styles have similar physical characteristics. The garments have flat waistbands with five belt loops; fly fronts with button and zipper closures; a rear yoke (styles C8005, C8006 and C8007) ; two rear patch pockets; two front side entry pockets, one containing an interior coin pocket and hemmed leg openings.

The fabric is made is China. The manufacturing operations for the styles, according to your submission, are as follows:

China

Fabric is cut into component parts
Waistband is cut
Pockets are sewn onto 4 panels
Zipper is sewn onto front panel
Back panels are joined together
Yoke is attached to the top of both back panels (styles C08005, C8006 and C8007) Belt loops are made but not cut to size

Macau

Front rise is sewn
Side seam is sewn
Inseam is sewn

China

Waistband is attached
Belt loops are attached
Top-stitching, hemming bottom
Washing
Finishing
Packing
Inspection

ISSUE:

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

CLASSIFICATION:

The applicable subheading for Style C08004 will be 6203.42.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers and shorts, of cotton, other, boys’ shorts, other. The general rate of duty is 16.6% ad valorem.

The applicable subheading for Style C08005 will be 6203.42.4036, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers and shorts, of cotton, other, boys’ trousers and breeches, blue denim, other. The general rate of duty is 16.6% ad valorem.

The applicable subheading for Style C08006 will be 6204.62.4041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers and shorts, of cotton, other, girls’ trousers and breeches, blue denim, other. The general rate of duty is 16.6% ad valorem .
The applicable subheading for Style C08007 will be 6204.62.4066, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers and shorts, of cotton, other, girls’ shorts, 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Style 08004 and Style 08005 fall within textile category designation 347. Style 08006 and Style 08007 fall 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.

If the good does not consist of two or more component parts, a change to heading 6201 through 6208 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5602 through 5603, 5801 through 5806, 5809 through 5811, 5903, 5906 through 5907, and 6217, and subheading 6307.90, and provided that the change is the result of a fabric-making process.6101–6117

The subject garments will be classified within the above noted range, in headings 6203 and 6204. The garments consist of two or more components. As the garments are not wholly assembled in a single country, the terms of the tariff shift are not met.

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, 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".

For all styles, the most important assembly operations occur where the front rise is sewn, the side seams are sewn and the inseam is sewn. Accordingly, the country of origin is Macau, the country in which these operations occur.

HOLDING:

The country of origin of Style C08004, Style C08005, Style C08006 and Style C08007 is Macau. 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 C.F.R. §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 C.F.R. §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 C.F.R. §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,

Previous Ruling Next Ruling

See also: