Classification and country of origin determination for man’s woven cotton white dress shirt; 19 C.F.R. §102.21(c)(4)

NY E80573 May 5, 1999 CLA-2-RR:NC:TA:355 E80573 CATEGORY: Classification Mr. George H. Koegler J.C. Penney Purchasing Corporation 6501 Legacy Drive Plano, Texas 75024-3698 RE: Classification and country of origin determination for man’s woven cotton white dress shirt; 19 C.F.R. §102.21(c)(4) Dear Mr. Koegler: This is in reply to your letter dated April 12. 1999, requesting a classification and country of origin determination for a man’s woven cotton shirt which will be imported into the United States. FACTS: The subject merchandise consists of a man’s woven cotton dress shirt. The manufacturing operations for the shirt are as follows: Malaysia: 1) Fabric formed 2) Dying China: 1) Fabric cut to pattern 2) Collar made 3) Collar button hole made 4) Button sewn onto collar 5) Cuff made 6) Sleeve placket made 7) Setting of shirt placket to front panel 8) Make of placket to front of shirt 9) Buttons sewn onto front placket 10) Button holes formed on shirt front 11) Joining of back yoke to back panels 12) Setting of pocket onto front panel Taiwan: 1) Joining of cuff to sleeve 2) Joining of shoulder seams 3) Front panels and back panels joined together 4) Sleeves joined to body of shirt 5) Side seams joined 6) Setting of collar to body of shirt 7) Hemming of tail bottom of shirt ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the sample man’s woven white dress shirt submitted will be 6205.20.2025, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s woven cotton dress shirts, other. The rate of duty will be 20.4% ad valorem. The sample submitted falls within textile category 340 designation. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. COUNTRY OF ORIGIN - LAW AND ANALYSIS: On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. §3592) 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 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. As the garment is not wholly assembled in a single country Section 102.21(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, 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”. In the case of the subject merchandise, the joining of the front and back panels together, the joining of the sleeves to the body of the shirt and the joining of the side seams constitute the most important assembly processes. Accordingly, the country of origin of the shirt is Taiwan. HOLDING: The country of origin of the shirt is Taiwan. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. 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 Gerard Shea at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division