U.S. Customs and Border Protection · CROSS Database · 5 HTS codes referenced
Classification and country of origin determination for men’s pants; 19 CFR 102.21(c)(4)
NY H85127 August 22, 2001 CLA2-RR:NC:WA:355 H85127 CATEGORY: Classification Mr. Michael A. Pipitone John F. Kilroy Co., Inc. JFK Int’l Airport Cargo Bldg. 80, Suite 227 Jamaica, NY 11430-1718 RE: Classification and country of origin determination for men’s pants; 19 CFR 102.21(c)(4) Dear Mr. Pipitone: This is in reply to your letter dated August 17, 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 Colin Corp. FACTS: The subject merchandise consists of 100 percent woven polyester men’s pants. The garment features two side slash pockets, two back welt pockets, one with a button closure, a waistband with seven belt loops and a fly with a zipper closure. The manufacturing operations for the pants are as follows: China: Fabric is formed Fabric is inspected and cut into component parts Set left side zipper on fly facing Overlock fly facing Attach front pocket facing with pocketing Sew bottom of pocketing on front pocket Join pocket facing with front panel Topstitching on front pocket Fixed front pocket top and bottom on front panels Overlock front panels Sew fly label and under stitch on fly Sew back darts Sew label on back pocketing Make back pockets Make button hole on back pocket Sew pocketing on back pocket Overlock back panels Bartack on back pockets Sew button on back pocket Make belt loops Set belt loops on panels Join inside and outside of waistband Attach left zipper and ¼ waistband on left front panel Join portion of ¼ waistband on right front panel Belize: Join bottom part of front rise Drawing “J” fly on right panel Topstitching “J” fly Sew right side zipper on right front panel and join fly Join end of right front on ¼ waistband Attach fly lining on left front panel Join inseam Join outseam Join back rise Hem bottom Fold and join right and left waistband on center back Join two back panels on waistband (complete waistband) Bartack front pocket Fix and back tack belt loops Pressing, inspecting and packing of garment for export to the US ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the pants will be 6203.43.4010, 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 synthetic fibers, other, other, other, other, other, trousers and breeches, men’s. The rate of duty will be 28.4 percent ad valorem. The pants fall within textile category designation 647. 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, joining the bottom part of the front rise, drawing the “J” fly on the front panel, topstitching the “J” fly, sewing the right side of the zipper to the right front panel, joining the fly, joining the end of the right front onto ¼ of the waistband, attaching the fly lining to the left front panel, joining the inseams and outerseams, joining the back rise, hemming, joining the two back panels on the waistband, bartacking the front pocket and fixing and back tacking the belt loops constitute the most important assembly processes. Accordingly, the country of origin of the pants is Belize. HOLDING: The country of origin of the pants is Belize. 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
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