CLA-2 RR:TC:TE 959482 CAB
Mr. Barry Cheung
Aytex Garment Factory Ltd.
328 W. 2nd Avenue
Vancouver, B.C. V5Y 1C8
RE: Country of origin of various garments; Section 102.21(c)(2),
Customs Regulations; Heading 6104; Heading 6110
Dear Mr. Cheung:
This is in response to your inquiry of June 3, 1996,
requesting a country of origin determination for various garments
pursuant to Section 102.21, Customs Regulations. Samples were
submitted for examination and will be returned to you under
separate cover.
FACTS:
The first garment at issue is referred to as Style
00960495. The garment is a women's solid color short sleeved
shirt with detachable shoulder pads and side slits. The shirt is
constructed of 100 percent knitted cotton jersey material. The
shirt yarns are spun in China and the material is also knitted in
China. The material is then transported to Canada where it is
cut and sewn into the finished shirt. The shoulder pads are also
cut and sewn in Canada.
The second garment at issue is referred to as Style
00960497. The garment is a women's solid color sleeveless mock
turtleneck shirt. The shirt is constructed of 100 percent
knitted cotton fabric. The shirt yarns are spun in China and the
material is also knitted in China. The fabric is then exported
to Canada where it is cut and sewn into the finished shirt.
The third garment at issue is referred to as Style 00960682.
The garment is a pair of women's shorts. The shorts contain an
elasticized waistband and side pockets on each leg. The shorts
are constructed 100 percent knitted cotton fabric. The shirt
yarns are spun in China and the fabric is also knitted in China.
The fabric is then transported to Canada where it is cut and sewn
into the finished shorts.
The fourth garment at issue is referred to as Style
00960859. The garment is a women's long sleeved turtleneck
shirt. The shirt is constructed of 100 percent cotton fabric
that is knitted in China. The shirt yarns are also spun in
China. The fabric is exported to Canada where it is cut and sewn
into the finished shirt.
The fifth garment at issue is referred to as Style 00960860.
The garment is a women's solid color long sleeved mock turtleneck
shirt. The shirt is constructed of 100 percent cotton fabric
that is knitted in China. The shirt yarns are also spun in
China. The fabric is exported to Canada where it is cut and sewn
into the finished shirt.
ISSUE:
What is the country of origin of the subject merchandise?
LAW AND ANALYSIS:
Pursuant to Section 334 of the Uruguay Round Agreements Act
(codified at 19 USC Section 3592), rules of origin were effective
for textile 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 Regulations (19 CFR Section 102.21), sets
forth the general rules to determine country of origin. Thus,
the country of origin of a textile 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. As the subject
apparel is not wholly obtained or produced in a single country,
territory, or insular possession, Section 102.21(c)(1) is
inapplicable.
Section 102.21(c)(2) provides for instances where the
country of origin of a textile or apparel product cannot be
determined under paragraph (c)(1) of this section. Section
102.21(c)(2) states:
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 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(e) states "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:"
6101-6117 (1) If the good is not knit to shape and
consists of two or more component parts, 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.
As the subject garments are not wholly obtained or produced
in a single country, we must apply Section 102.21(c)(2) and the
applicable requirement of Section 102.21(e) to the proposed
scenario to determine the country of origin. The shirts are
classified in Heading 6110 of the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) and the shorts are
classified in Heading 6104, HTSUSA. Pursuant to the applicable
provisions of Section 102.21(e), the country of origin of the
subject garments is Canada, the country where they were wholly
assembled.
HOLDING:
The country of origin of the subject merchandise is Canada.
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 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