Classification and country of origin determination for men’s pants; 19 CFR 102.21(c)(4)

NY G88291 March 15, 2001 CLA2-RR:NC:WA:355 G88291 CATEGORY: Classification Mr. Thomas G. Travis Sandler, Travis & Rosenberg, P.A. 5200 Blue Lagoon Drive Miami, FL 33126-2022 RE: Classification and country of origin determination for men’s pants; 19 CFR 102.21(c)(4) Dear Mr. Travis: This is in reply to your letter dated March 9, 2001, requesting a classification and country of origin determination for men’s cotton pants that will be imported into the United States. This request was made on behalf of Smart Shirts/Subsidiary of Kellwood Company. FACTS: The subject merchandise consists of 100 percent woven cotton men’s pants. The garment features two side slash pockets, two back welt pockets with button closures, hemmed leg openings, a waistband with belt loops and a fly with a zipper closure. You do not state in which country the fabric is formed. For purposes of this ruling, we will assume that it is not formed in the United States. You did state, however, that neither Israel nor any Nafta eligible country is involved in the process in any way. The manufacturing operations for the pants are as follows: Country A (Indonesia): Fabric is inspected and cut into component parts The front and back panels are made up The pockets are attached to the front and back panels Buttonholes are sewn to the back pockets Bartacking is done The zipper and fly are sewn to the left front panel Overlock catch Outer side seams are sewn Waistband and interlining are set Label is attached to waistband, catch and back panel Belt loops are overlocked Country B (Singapore): Inseams are sewn Complete zipper fly and catch is attached to the front panels The front rise is sewn The back rise is sewn The waistband is attached to the main body The lower end of the belt loops are attached to the waistband Country A (Indonesia): The upper ends of the belt loops are sewn to the waistband Bartacking is done The leg panels are hemmed The buttons and buttonholes, other than the back pocket, are sewn Trimming is done The garment is washed and ironed The hangtags are attached The garment is packaged and packed for export ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the pants will be 6203.42.4015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, trousers and breeches, men’s, other. The rate of duty will be 16.9 percent ad valorem. The pants fall within textile category designation 347. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment. 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. Section 102.21(e) states that the garment must be wholly assembled in a single country territory or insular possession. Accordingly, as the pants do not meet this requirement, 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, sewing the front and back rise, sewing the inseams, sewing the zipper fly assembly to the front panels, attaching the waistband and setting the lower ends of the belt loops to the waistband constitute the most important assembly processes. Accordingly, the country of origin of the pants is Country B (Singapore). HOLDING: The country of origin of the pants is Country B (Singapore). Based upon international textile trade agreements products of Singapore 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 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 Camille Ferraro at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division