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NY N024084

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March 7, 2008

CLA2-OT:RR:NC:TA: 361

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 woven pants and; 19 CFR 102.21(c)(4).

Dear Mr. LoPresti:

RE: Classification and country of origin determination for woven pants; 19 CFR 102.21(c)(4)

This is in reply to your letter dated January 24, 2008, requesting a classification and country of origin determination for woven pants and shorts on behalf of Cintex Garment Factory.

FACTS:

Style C08001 is a pair of women’s pants constructed from 100 percent cotton woven black denim fabric. The garment has a flat waistband with five belt loops; a button closure in the waistband; a left over right front opening with a zipper closure; two front pockets; two back inset pockets; two side cargo leg pockets; and hemmed leg openings.

Style C08002 is a pair of women’s shorts constructed from 100 percent cotton woven denim fabric. The garment has a flat waistband with five belt loops; a button closure in the waistband; a left over right front opening with a zipper closure; two inset pockets in the back; a patch pocket with a flap and snap closure on each leg; and hemmed leg openings.

Styles C08001 and C08002 have 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.

Styles C08001 and C08002 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, styles C08001 and C08002 will be classified as women’s garments.

Style C08003 is a pair of men’s pants constructed from 100 percent cotton woven black denim fabric. The garment has a flat waistband with five belt loops; a button closure in the waistband; a left over right front opening with a zipper closure; two front pockets, one with a coin pocket; two back pockets with flaps and two snap closures; two patch pockets on the side of each leg; and hemmed leg openings.

The manufacturing operations for styles C08001 and C08003 are as follows:

CHINA

Fabric is cut into components
Waistband is cut
Pockets are sewn to the panels
Zipper is sewn onto the left panel
Yoke is attached to the top of both panels Belt loops are made but not cut to size
Left front and back panels are attached with one pocket sewn on side seam Right front and back panels are attached with one pocket sewn on side seam

MACAU

Front rise is sewn
Back rise is sewn
Inseam is sewn

CHINA

Waistband is attached
Belt loops are attached
Topstitching
Hemming of the bottom
Washing, finishing, packing, inspection

The manufacturing operations for style C08002 are as follows:

CHINA

Fabric is cut into components
Waistband is cut
Pockets are sewn to the panels
Zipper is sewn onto the left panel
Belt loops are made but not cut to size
Left front and back panels are attached with one pocket sewn on side seam Right front and back panels are attached with one pocket sewn on side seam

MACAU

Front rise is sewn
Back rise is sewn
Inseam is sewn

CHINA

Waistband is attached
Belt loops are attached
Topstitching
Hemming of the bottom
Washing, finishing, packing, inspection

ISSUE:

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

CLASSIFICATION:

The applicable subheading for the women’s woven pants will be 6204.62.4021 Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s trousers: of cotton: other. The general rate of duty is 16.6% ad valorem.

The applicable subheading for the women’s woven shorts will be 6204.62.4056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s shorts (other than swimwear): of cotton: other: other: other: other: women’s shorts. The duty rate is 16.6% ad valorem.

The applicable subheading for the men’s woven pants will be 6203.42.4016, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ trousers and shorts , of cotton: other: other: men’s trousers and breeches: other. The general rate of duty is 16.6% ad valorem.

The women’s pants and shorts fall within textile category designation 348. The men’s pants fall within textile category designation 347. 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":

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 pants and shorts consist of two or more components. Since the pants and shorts are assembled in more than one country, territory or insular possession, the terms of the tariff shift are not met and paragraph(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 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 are sewing the front and back rise and joining the inseams. Therefore, the country of origin is Macau, the country in which these operations are performed.

HOLDING:

The country of origin for the pants and shorts is Macau. Based upon international textile trade agreements products of Macau 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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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