Base
H804802001-05-07New YorkClassificationNAFTA

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

U.S. Customs and Border Protection · CROSS Database · 5 HTS codes referenced

Summary

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

Ruling Text

NY H80480 May 7, 2001 CLA2-RR:NC:WA:355 H80480 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 a men’s woven shirt; 19 CFR 102.21(c)(4) Dear Mr. Travis: This is in reply to your letter dated April 25, 2001, requesting a classification and country of origin determination for a men’s woven shirt which will be imported into the United States. This request was made on behalf of Textile Council of Hong Kong. FACTS: The subject merchandise consists of a men’s 100 percent cotton, woven shirt. Two samples were submitted; one is a solid color blue shirt, the other is a yarn dyed checked patterned shirt. The garments feature long sleeves with placketed, buttoned cuffs, a central box pleat in the back, a tailored collar, a common yoke and a full frontal opening with buttoned closures. There is no sizing given for the shirts. For purposes of this ruling, we will assume that they are sized in “S”, “M” and “L”. The manufacturing operations for the shirts are presented in two different manufacturing scenarios, identified as Scenario I and Scenario II. The origin of the fabric is not stated, however, you do state that neither NAFTA countries nor Israel are involved in either scenario. SCENARIO I COUNTRY A: Cutting Process: Fabric is inspected Fabric is spread Fabric is cut into component parts Component parts are bundled Sub-assembly sewing process: Collar is made up and attached to the collar band Cuffs are made up Common yoke is sewn to back panel, forming the box pleat Sleeve panels are formed Sleeve plackets are made and sewn to sleeve panels Buttonholes are made on front left panel and buttons are sewn on right front panel COUNTRY B: Assembly of components: Front and back panels are sewn together at the shoulders Side seams are closed Joining of sleeve panels to the body Closing of underarm seam of each sleeve panel Joining of cuff to each sleeve panel COUNTRY A: Finishing: Collar is sewn to body Garment bottom is hemmed Garment is pressed Garment is folded and put into polybag Garment is packed for export SCENARIO II COUNTRY A: Cutting process: Fabric is inspected Fabric is spread Fabric is cut into component parts The component parts are bundled Sub-assembly sewing process: Collar is made up and attached to the collar band Cuffs are made up Sleeve panels are made up Common yoke is sewn to the back panel, forming a box pleat Front placket is made up and sewn to front left panel Sleeve plackets are made up and sewn to sleeve panels Buttonholes are made on front left panel and buttons are sewn on front right panel COUNTRY B: Assembly of components: Front and back panels are sewn together at the shoulders Side seams are closed Sleeve panels are joined to the body The underarm seam of each sleeve panel is closed The collar is sewn to the body COUNTRY A: Finishing: Cuffs are joined to each sleeve panel Garment bottom is hemmed The garment is pressed, washed and ironed The garment is folded, put into a polybag and packed into a carton ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the patterned yarn dyed shirt will be 6205.20.2050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, other, men’s. The rate of duty will be 20.1 percent ad valorem. The applicable subheading for the solid blue shirt will be 6205.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts, of cotton, other, other, other, other, men’s. The rate of duty will be 20.1 percent ad valorem. Both shirts fall within textile category designation 340. 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 – 6280 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 shirt must be completely assembled in one country, territory or insular possession. Accordingly, as the garments do not meet this criteria, 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, in Scenario I, the joining of the front and back panels at the shoulders, closing the side seams, joining the sleeve panels to the body, closing the underarm seam of each sleeve panel and joining the cuffs to each sleeve panel constitute the most important assembly processes. Accordingly, in Scenario I, the country of origin of the shirt is Country B. In the case of the subject merchandise, in Scenario II, the joining of the front and back panels at the shoulders, closing the side seams, joining the sleeve panels to the shirt body, closing the underarm seam of each sleeve panel and sewing the collar to the body constitute the most important assembly processes. Accordingly, in Scenario II, the country of origin of the shirt is Country B. HOLDING: The country of origin of the shirt, in both scenarios, is Country B. Based upon international textile trade agreements products of certain countries 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

Related Rulings for HTS 6205.20

Other CBP classification decisions referencing the same tariff code.