The tariff classification and country of origin determination of a women’s legging-styled pant from Vietnam

N306187 October 10, 2019 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006 Ms. Moncy Nabors JC Penney Purchasing Corporation 6501 Legacy Drive, MS 4202 Plano, Texas 75024 RE: The tariff classification and country of origin determination of a women’s legging-styled pant from Vietnam Dear Ms. Nabors: This is in reply to your letter dated June 26, 2019, requesting a country of origin determination for women’s knit leggings which will be imported into the United States. You have provided a sample of the garment as they will be imported into the United States. Your sample will be retained for training purposes. FACTS: Item 204971, is a pair of women’s legging-styled pants composed of 75 percent nylon, 20 percent polyester and 5 percent spandex knit fabric. The pull on pants feature a 4½ inch elasticized self -start waistband and self-start hemmed leg openings. JC Penney presents a group of circumstances wherein the subject merchandise is knitted and dyed into a tube, finished with a self-start waistband and a self-start hem and does not contain any lines of demarcation, in China. Using a chalk pattern, the inseam and crotch gusset are cut from the tube. Then the inseam is sewn shut and gusset is sewn into the crotch. The cutting, sewing, finishing, packing and shipping will be performed in Vietnam. The finished product, item 204971, is shipped directly from Vietnam to the United Sates. ISSUE: What is the country of origin of the subject merchandise? CLASSIFICATION:The applicable subheading for item 204971 will be 6104.63.2006, The Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% 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 https://hts.usitc.gov/current. 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at 19 U.S.C. 3592), enacted on December 8, 1994, and provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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. 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": Paragraph (e) states that “The following rules will 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 requirements6101 – 6117     If the good is not knit to shape and consists of two or more component parts, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession. If the good is not knit to shape and does not consist of two or more component parts, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, a change to heading 6101 through 6117 from any heading outside that group, except from heading 5007, 5111 through 5113, 5208 through 5212, 5309 through 5311, 5407 through 5408, 5512 through 5516, 5806, 5809 through 5811, 5903, 5906 through 5907, 6001 through 6006, knitted or crocheted articles of heading 9619, and subheading 6307.90, and provided that the change is the result of a fabric-making process. If the good is knit to shape, except for goods of subheading 6117.10 provided for in paragraph (e)(2) of this section, a change to 6101 through 6117 from any heading outside that group, except from knitted or crocheted articles of heading 9619, provided that the knit to shape components are knit in a single country territory or insular possession. Section 102.21(b)(3) defines “knit to shape” as: The term “knit to shape” applies to any good of which 50 percent or more of the exterior surface area is formed by major parts that have been knitted or crocheted directly to the shape used in the good, with no consideration being given to patch pockets, appliques, or the like. Minor cutting, trimming, or sewing of those major parts will not affect the determination of whether a good is “knit to shape.” Style 204971 is not knit to shape because there are no clear lines of demarcation and there is no clear shape of the pant leg or “readily recognizable” part. Section 102.21(b)(6) defines “wholly assembled” as: The term “wholly assembled” when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as “wholly assembled” in a single country, territory, or insular possession. The unfinished pants and crotch gusset are wholly assembled into the finished product in Vietnam. Accordingly, the country of origin for style 204971 is Vietnam, the country in which the good was wholly assembled. 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 ruling, contact National Import Specialist via email at antoinette.peek-williams.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division