The tariff classification and status under the United States-Bahrain Free Trade Agreement (UBFTA), of a pants and belt set from Bahrain; General Note 30, HTSUS; eligibility for preferential treatment under the Bahrain tariff preference level (TPL); country of origin determination; 19 CFR 102.21 (c) (2)

N197725 January 18, 2012 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.62.4021 Ms. Kay Morrell JC Penney Purchasing Corporation 6501 Legacy Drive MS 2316 Plano, Texas 75024-3698 RE:     The tariff classification and status under the United States-Bahrain Free Trade Agreement (UBFTA), of a pants and belt set from Bahrain; General Note 30, HTSUS; eligibility for preferential treatment under the Bahrain tariff preference level (TPL); country of origin determination; 19 CFR 102.21 (c) (2) Dear Ms. Morrell: In your letter dated December 19, 2011 you requested a ruling regarding country of origin, classification and eligibility under 9914.99.20 of a pants and belt set. The submitted sample, style PPK8301, is a two piece set consisting of a pair of women’s pants with a belt. The pants are constructed of 98 percent cotton and 2 percent spandex twill woven fabric. The garment features a flat waistband with a button closure; 6 belt loops; two rear pockets with a flap and button closure; two front pockets and one coin pocket; a zipper fly opening; and hemmed leg openings. The fashion accessory belt is composed of plastic. The coordinating belt measures approximately 45 inches long and ¾ inch wide and features a metal buckle. The pants and belt will be considered a retail set and are classifiable based upon the essential character which would be the pants. We are forwarding your samples to Headquarters. The applicable subheading for the pants and belt, will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Other. The duty rate will be 16.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The manufacturing operations are as follows: Fabric woven in China Fabric cut and assembled in Bahrain Belt manufactured in China Belt threaded through the pants in Bahrain COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by Section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21. 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(d) addresses the treatment of sets and states:Where a good classifiable in the HTSUS as a set includes one or more components that are textile or apparel products and a single country of origin for all of the components of the set cannot be determined under paragraph (c) of this section, the country of origin of each component of the set that is a textile or apparel product shall be determined separately under paragraph (c) of this section. As the pants consists of two or more component parts, and is wholly assembled in a single country, the country of origin is Bahrain. The country of origin of the belt is China. The question of 9914.99.20 eligibility is being referred to U.S. Customs and Border Protection, Regulations & Rulings, 799 9th Street N.W. - 7th floor, Washington, DC 20229-1177. A ruling will be issued to you from that office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 classification contact National Import Specialist Peggy Fitzgerald at 646-733-3052. If you have any questions regarding TPL status contact National Import Specialist Rosemarie Hayward at 646-733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division