CLA-2 RR:TC:TE 958680 SK
Brenda A. Jacobs
Powell, Goldstein, Frazer & Murphy
1001 Pennsylvania Ave., N.W.
Sixth floor
Washington, D.C. 20004
RE: Country of origin determinations; men's woven shirt; Section
102.21, Customs Regulations.
Dear Ms. Jacobs:
This is in response to your inquiry of November 22, 1995,
requesting a country of origin determination for a men's woven
shirt pursuant to Section 102.21, Customs Regulations. In your
submission, you describe six different manufacturing scenarios
used to produce the subject merchandise. Samples of the
garment's constituent pieces and subassemblies were submitted to
this office for examination.
FACTS:
The subject merchandise consists of a men's woven dress
shirt, classifiable under either subheading 6205.20.20 or
6205.30.20, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), depending upon the fiber content of the
garment. The shirt features long sleeves and a full front button
closure. You have presented this office with six different
manufacturing scenarios by which the subject merchandise will be
produced. They are described as follows:
SCENARIO 1
COUNTRY "A" OPERATIONS
1) Fabric imported from a third source;
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2) All cutting operations;
3) Collar subassembly;
4) Patch pocket hem sewn, pocket ironed and attached to left
shirt front;
5) Front plackets subassembled, attached and buttons attached/
button holes sewn;
6) Sleeve plackets subassembled, attached and buttons attached/
button holes sewn;
7) Label sewn to yoke;
8) Yoke attached to back panel;
9) Cuffs subassembled buttons attached/ button holes sewn;
10) Yoke joined to left and right front panels.
COUNTRY "B" OPERATIONS
1) Left and right sleeves attached to the shirt;
2) Left and right side seams sewn;
3) Cuffs attached;
4) Collar attached and button/button hole sewn;
5) Inspected, ironed, packed and shipped.
***
SCENARIO 2
COUNTRY "A" OPERATIONS
1) Fabric imported from a third source;
2) All cutting operations;
3) Collar subassembly;
- 3 -
4) Patch pocket hem sewn, pocket ironed and attached to left
shirt front;
5) Front plackets subassembled, attached and buttons attached/
button holes sewn;
6) Sleeve plackets subassembled, attached and buttons attached/
button holes sewn;
7) Label sewn to yoke;
8) Yoke attached to back panel;
9) Cuffs subassembled buttons attached/ button holes sewn;
10) Yoke joined to left and right front panels;
11) Left and right sleeves attached to the shirt.
COUNTRY "B" OPERATIONS
1) Left and right side seams sewn;
2) Cuffs attached;
3) Collar attached and button/button hole sewn;
4) Inspected, ironed, packed and shipped.
***
SCENARIO 3
COUNTRY "A" OPERATIONS
1) Fabric imported from a third source;
2) All cutting operations;
3) Collar subassembly;
4) Patch pocket hem sewn, pocket ironed and attached to left
shirt front;
- 4 -
5) Front plackets subassembled, attached and buttons attached/
button holes sewn;
6) Sleeve plackets subassembled, attached and buttons attached/
button holes sewn;
7) Label sewn to yoke;
8) Yoke attached to back panel;
9) Cuffs subassembled buttons attached/ button holes sewn.
COUNTRY "B" OPERATIONS
1) Yoke joined to left and right front panels;
2) Left and right sleeves attached to the shirt;
3) Left and right side seams sewn;
4) Cuffs attached;
5) Collar attached and button/button hole sewn.
SECOND COUNTRY "A" OPERATIONS
1) Inspected, ironed, packed and shipped.
***
SCENARIO 4
COUNTRY "A" OPERATIONS
1) Fabric imported from a third source;
2) All cutting operations;
3) Collar subassembly;
4) Patch pocket hem sewn, pocket ironed and attached to left
shirt front;
- 5 -
5) Front plackets subassembled, attached and buttons attached/
button holes
sewn;
6) Sleeve plackets subassembled, attached and buttons attached/
button holes sewn;
7) Label sewn to yoke;
8) Yoke attached to back panel;
9) Cuffs subassembled buttons attached/ button holes sewn.
COUNTRY "B" OPERATIONS
1) Yoke joined to left and right front panels;
2) Left and right sleeves attached to the shirt;
3) Left and right side seams sewn;
4) Cuffs attached;
5) Collar attached and button/button hole sewn;
SECOND COUNTRY "A" OPERATIONS
1) Washed, inspected, ironed, packed and shipped.
***
SCENARIO 5
COUNTRY "A" OPERATIONS
1) Fabric imported from a third source;
2) All cutting operations;
3) Collar subassembly;
4) Patch pocket hem sewn, pocket ironed and attached to left
shirt front;
- 6 -
5) Front plackets subassembled, attached and buttons attached/
button holes sewn;
6) Sleeve plackets subassembled, attached and buttons attached/
button holes sewn;
7) Label sewn to yoke;
8) Yoke attached to back panel;
9) Cuffs subassembled buttons attached/ button holes sewn;
10) Yoke joined to left and right front panels.
COUNTRY "B" OPERATIONS
1) Left and right sleeves attached to the shirt;
2) Left and right side seams sewn;
3) Cuffs attached;
4) Collar attached and button/button hole sewn;
SECOND COUNTRY "A" OPERATIONS
1) Washed, inspected, ironed, packed and shipped.
***
SCENARIO 6
COUNTRY "A" OPERATIONS
1) Fabric imported from a third source;
2) All cutting operations;
3) Collar subassembly;
4) Patch pocket hem sewn, pocket ironed and attached to left
shirt front;
- 7 -
5) Front plackets subassembled, attached and buttons attached/
button holes sewn;
6) Sleeve plackets subassembled, attached and buttons attached/
button holes sewn;
7) Label sewn to yoke;
8) Yoke attached to back panel;
9) Cuffs subassembled buttons attached/ button holes sewn;
10) Yoke joined to left and right front panels;
11) Left and right sleeves attached to the shirt.
COUNTRY "B" OPERATIONS
1) Left and right side seams sewn;
2) Cuffs attached;
3) Collar attached and button/button hole sewn.
SECOND COUNTRY "A" OPERATIONS
1) Washed, inspected, ironed, packed and shipped.
ISSUE:
What is the country of origin for the men's woven shirt in
each of the manufacturing scenarios presented?
LAW AND ANALYSIS:
Pursuant to the Uruguay Round Agreements Act, new rules of
origin will be effective for textile or apparel products entered,
or withdrawn from warehouse for consumption, on or after July 1,
1996. These rules were published in the Federal Register, 60
Fed. Reg. 46188 (September 5, 1995). Section 102.21, Customs
- 8 -
Regulations (19 CFR Section 102.21), sets forth the general rules
which determine country of origin. The country of origin of a
textile or apparel product will be determined by a hierarchy of
rules set forth in paragraphs (c)(1) through (c)(5) of Section
102.21.
Section 102.21(c)(1) sets forth the general rule for
determining the country of origin of a textile or apparel product
in which the good is wholly obtained or produced in a single
country, territory, or insular possession.
Section 102.21(c)(2) provides for instances where the
country of origin of a textile or apparel product cannot be
determined under Section 102.21(c)(1). Section 102.21 (c)(2)
provides:
"[W]here 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 foreign material
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."
Section 102.21(c)(3) governs instances where country of
origin of a textile or apparel product cannot be determined
pursuant to paragraphs (c)(1) or (c)(2) and where the subject
merchandise consists of either a good that was knit to shape in a
single country or, except for goods of certain specifically
enumerated headings, if the good was not knit to shape and was
wholly assembled in a single country.
Section 102.21, paragraph (6), defines "wholly assembled" as
follows:
"[T]he 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."
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Section 102.21(c)(4) provides:
"[W]here 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 manufacturing scenarios set forth above, Section
102.21(c)(1) does not provide the relevant country of origin
analysis because the subject merchandise is not
wholly obtained or produced in a single country.
As stated supra, the men's woven shirt at issue is
classifiable either under subheading 6205.20.20 or 6205.30.20,
HTSUSA, depending upon the fiber content of the garment.
Accordingly, Section 102.21(c)(2) directs us to paragraph (e) of
this section which states, in pertinent part, that origin is
conferred in the following situations:
6201-6208 (1) If the good consists of two or more component
parts, a
change to an assembled good of 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.
The subject garment, in all six manufacturing scenarios
described above, undergoes assembly in more than one country.
Accordingly, Section 102.21(c)(2) is inapplicable and our
hierarchical application of Section 102.21(c) continues.
Section 102.21(c)(3) does not provide the relevant country
of origin analysis inasmuch as the subject garments are not knit
to shape goods and, as stated above, they did not undergo
assembly in a single country, territory, or insular possession.
The relevant analysis, in the case of all six manufacturing
scenarios described above, is provided by Section 102.21(c)(4)
which looks to the country, territory, or insular possession in
which the most important assembly or manufacturing process
occurred as conferring origin. In manufacturing scenarios 1, 2 ,
5 and 6, the most important assembly takes place in Country A as
it is in this country that the majority of the garment is
assembled to completion, discounting any minor subassemblies (as
defined in Section 102.21, paragraph (6)) and finishing
operations.
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In the case of scenarios 3 and 4, the most important
assembly takes place in Country B as it is in this country that
the majority of the garment is assembled to completion,
discounting any minor subassemblies (as defined in Section
102.21, paragraph (6)) and finishing operations.
HOLDING:
The country of origin of the men's woven shirt in scenarios
1, 2, 5 and 6 is Country A as per Section 102.21(c)(4).
The country of origin of the men's woven shirt in scenarios
3 and 4 is Country B as per Section 102.21(c)(4).
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 is issued
on the assumption that all of the information furnished in the
ruling letter, either directly, by reference, or by implication,
is accurate and complete in every material respect.
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.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division