CLA-2 RR:TC:TE 959992 jb
Louisa Lam
Tak Lei Si
Av. Venceslau de Morais 11
13 Andar B Edif. Ind. Kin IP
Macau
RE: Country of origin determination for men's shorts; 19 CFR
102.21(c)(4); most important assembly or manufacturing
process
Dear Ms. Lam:
This is in reply to your letter, dated November 22, 1996,
received by fax, requesting a country of origin determination for
men's shorts which will be imported into the United States.
Although no samples were submitted to this office, an
illustration of the garment was provided for examination.
FACTS:
The subject garment, referenced style number 17924415,
consist of a pair of men's shorts made of 100 percent polyester.
The men's shorts feature an embroidered logo on the front panel,
two side seam pockets, and a drawcord along the elasticized
waistband for tightening. The manufacturing operations are as
follows:
TAIWAN
- polyester fabric is formed.
CHINA (part I)
- fabric is cut into component pieces;
- logo is embroidered;
- side seam pockets are sewn.
MACAU
- front and back rise are sewn;
- side seams are sewn;
- crotch is joined (we assume this is where the inseams are
sewn).
CHINA (part II)
- top stitching is sewn on the front and back rise;
- elastic waistband is sewn;
- drawcord is attached;
- bottom of shorts, including side vents, are hemmed;
- bartack on crotch and side vents is sewn.
MACAU (part II)
- labels are sewn;
- ironing and packing.
ISSUE:
What is the proper country of origin for the subject
merchandise?
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apparel entered, or withdrawn from warehouse, for consumption, on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
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".
Paragraph (e) 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":
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.
The subject merchandise is classified as men's shorts in
heading 6203, Harmonized Tariff Schedule of the United States
(HTSUS). In the case of the subject garment, without a sample or
more detailed information, we cannot determine whether this
garment is "wholly assembled". As such, we will assume that it
is not wholly assembled in a single country. Accordingly, as we
assume that important assembly operations occur in both China
and Macau, section 102.21(c)(2) is not applicable.
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;
(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
single country, territory, or insular possession in which the
good was wholly assembled.
As the subject merchandise is neither knit to shape nor wholly
assembled in a single country, territory, or insular possession,
Section 102.21(c)(3) is inapplicable.
Section 102.21(c)(4) states that, "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 men's shorts, the
most important assembly process occurs at the time of the joining
of the front and back rise, the side seams and the crotch.
Accordingly, the country of origin of the subject merchandise is
the country in which those operations occur, that is, Macau.
HOLDING:
The country of origin of the subject men's shorts,
referenced style number 17924415, is Macau.
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.
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