Country of origin determination for men's woven boxershorts; 19 CFR 102.21(c)(2); tariff shift

HQ 959245 June 6, 1996 CLA-2 RR:TC:TE 959245 jb CATEGORY: Classification Steve Lai El-Kung Limited No. 26-34 Hung Ni Tang Hung Tang Vill Lung Tan Hsiang, Taoyuan Hsien Taiwan RE: Country of origin determination for men's woven boxer shorts; 19 CFR 102.21(c)(2); tariff shift Dear Mr. Lai: This is in reply to your letter, received by this office on May 15, 1996, requesting a country of origin determination for men's woven boxer shorts which will be imported into the United States sometime on or after July 1, 1996. FACTS: The subject merchandise consists of men's woven boxer shorts. The manufacturing operations are as follows: Taiwan Vietnam - fabric is woven; - assembly. - fabric is cut into panel pieces. ISSUE: What is the country of origin of the submitted merchandise? LAW AND ANALYSIS: On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by 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 foreign material 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) 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 (1) 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 subject merchandise is men's woven boxer shorts. This office neither received any samples nor any detailed specifications identifying this merchandise as either boxer shorts of the underwear type in heading 6207, HTSUSA, or boxer shorts of the outerwear type in heading 6203, HTSUSA. In any case, the subject boxer shorts are classifiable in either heading 6207, HTSUSA, or heading 6203, HTSUSA. As the subject merchandise consists of two or more component pieces and assembly occurs in a single country, that is, Vietnam, the country of origin of the submitted merchandise is Vietnam. HOLDING: The country of origin of the subject men's woven boxer shorts is Vietnam. 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. 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. Sincerely, John Durant, Director Tariff Classification Appeals Division