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

NY J86309 June 24, 2003 CLA2-RR:NC:WA:355 J86309 CATEGORY: Classification Mr. David J. Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: Classification and country of origin determination for men’s woven shirts; 19 CFR 102.21(c)(4) Dear Mr. Evan: This is in reply to your letter dated June 16, 2003, requesting a classification and country of origin determination for a man’s woven shirt which will be imported into the United States. This request was submitted on behalf of Guangdong Esquel Textiles Co., Ltd. FACTS: The subject merchandise consists of a man’s 100 percent cotton woven long sleeved shirt. The garment features a pointed collar, long sleeves with buttoned cuffs, a full frontal left over right opening with seven buttons for closure, a patch pocket on the left chest and a curved hemmed bottom. The sample shirt is sized “14 1½- 33”. It will be returned as you have requested. The manufacturing operations for the shirt are as follows: Country A The fabric is cut into components The placket is formed and attached to the front panel, buttons are sewn and button holes are formed The collar is subassembled The cuffs are subassembled The patch pocket is assembled and attached to the front panel The yoke is attached to the back panel The sleeve plackets are assembled to the sleeves Country B The front and back panels are fully attached at the shoulder seams The sleeves are attached to the shirt The front and back panels are fully attached at the side seams The unfinished shirts are returned to County A Country A The collar is attached to the front and back panel The cuffs are attached to the sleeves The front and back panels are hemmed The labels are attached The garments are finished (trimmed, washed, ironed, inspected and packed) ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the shirt will be 6205.20.2025, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts, of cotton, other, dress, other, men’s. The rate of duty will be 19.8 percent ad valorem. The shirt falls 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 good must be wholly assembled in a single country, territory or insular possession. Accordingly, as the shirt is assembled in both Country A and Country B, 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 attaching the panels at the shoulder seams, attaching the sleeves and closing the side seams constitute the most important assembly processes. Accordingly, the country of origin of the shirt is Country B. HOLDING: The country of origin of the shirt is Country B. 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 R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division