Classification and Country of Origin determination for women's trousers; 19 CFR 102.21(c)(4); most important assembly or manufacturing process.

NY F89423 August 7, 2000 CLA261:RR:NC:TA:361 F89423 CATEGORY: Classification Mr. Thomas G. Travis Sandler, Travis & Rosenberg, P.A. Attorneys at Law The Waterford 5200 Blue Lagoon Drive Miami, Florida 33126-2022 RE: Classification and Country of Origin determination for women's trousers; 19 CFR 102.21(c)(4); most important assembly or manufacturing process. Dear Mr. Travis: This is in reply to your letter dated July 12, 2000, requesting a classification and a country of origin determination for women’s woven trousers on behalf of Tristate Holdings Ltd. The sample of the completed garment and garment parts will be returned, as you requested. FACTS: The subject merchandise is a pair of women’s woven trousers, which will be imported under style number S/62005. The trousers are constructed from 62% linen, 38% rayon woven fabric, with a lining of 100% rayon woven fabric. The trousers extend to the ankles and feature a waistband; a front zipper with hook and eye; side seam pockets; and hemmed leg openings. You have indicated that country A will be China, and country B will be Hong Kong, Taiwan or the Philippines, however, you have requested that we provide a ruling on the basis of the designations A and B, as the countries may change. These countries will not include Israel, or a NAFTA country. The fabric of the garment shell will be sourced in Italy; the lining fabric interlining, and other items such as buttons, zippers will be sourced in Hong Kong. You have described the manufacturing operations as follows: Country A Fabric is cut into component parts Interlining is fused to parts All panels are overlocked Front and back darts are sewn Zipper is sewn to left-front panel Side pockets are sewn to front panels Waistband is formed Country B Joining front rise seam and setting zipper to front-right panel Joining back rise Joining side seams Joining inseams Assembly of lining panels Assembly of lining to shell Setting waistband Attaching hook and bar Sewing button and button hole Sewing labels Hemming bottom Trimming, ironing, attaching hang tabs Packing ISSUE: What are the classification and country of origin of the trousers? CLASSIFICATION: The applicable subheading for the trousers will be 6204.69.9044, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s...trousers...: of other textile materials. The rate of duty will be 2.9 percent ad valorem. The trousers fall within textile category designation 847. 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 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 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 fabricmaking process. The subject merchandise is classified as women’s woven trousers in heading 6204, HTSUS. The subject merchandise consists of two or more components. As it is not wholly assembled in a single country, the terms of the tariff shift are not met. Paragraph (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:” 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 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, paragraph (c)(3) is inapplicable. Paragraph (c)(4) states that, “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 most important assembly operations occur at the time of the joining front rise seam and setting zipper to front-right panel; joining back rise; joining side seams; joining inseams; assembly of lining panels; and assembly of lining to shell in Country B. Accordingly, the country of origin for the subject merchandise is Country B. HOLDING: The country of origin of the trousers is country B. Based upon international textile trade agreements this garment may be subject to quota restraints 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 Angela De Gaetano at 2126377029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division