CLA 2-RR:NC:WA:355 G89542
Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022
RE: Classification and country of origin determination for men’s shorts; 19 CFR 102.21(c)(4)
Dear Mr. Travis:
This is in reply to your letter dated April 11, 2001, written on behalf of Kansha, Inc., requesting a tariff classification and country of origin determination for men’s shorts which will be imported into the United States.
FACTS:
The subject merchandise consists of men’s 100 percent cotton woven denim shorts, identified as style MBS-680. The shorts feature two front slant pockets with fabric hook and loop tape tab closures, two zippered pockets on the front leg panels just below the front slant pockets, one zippered side pocket, four wide belt loops (two in the front and two in the back), two back patch pockets with fabric hook and loop tape tab closures, a zippered front fly with a snap closure at the waistband, and four inch wide separately attached strips on the lower portion of each back leg panel.
The manufacturing operations for the shorts are as follows:
COUNTRY A:
Fabric, which is not a product of Israel, nor of a NAFTA eligible country, is cut into component parts,
Patch pocket flaps subassembled
Belt loops formed
Three zippers attached to three pockets
One end of belt loops attached to the unfinished waist area
Front pockets are topstitched
Hook and loop fabric tape is attached at openings of four pockets with nylon tabs
Pockets are bar tacked
Zipper attached to left front side of fly
Waistband formed, labels attached
Buttonhole stitched on waistband and buttons attached
Waistband attached to garment body
Belt loops attached and bar tacked
Lower portion of back panels attached
Back panels joined at back center
Front and back panels joined at sides
Hem leg openings
Stone/enzyme wash unfinished garment
COUNTRY B:
Sew front rise
Sew inseams
Attach zipper to right front fly
Iron finished shorts
Apply hang tags, price tickets
Pack in poly bags
Package for shipment to the United States
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for style MBS-680 will be 6203.42.4050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, shorts, men’s. The rate of duty will be 16.9 percent ad valorem.
Style MBS-680 falls within textile category designation 347. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
COUNTRY OF ORIGIN - 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 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(e) states that the garment must be completely assembled in a single country, territory or insular possession. Accordingly, as the shorts do not meet this requirement, Section 102.21(c)(2) is inapplicable.
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; or
(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 country, territory, or insular possession in which the good was wholly assembled.
As the subject merchandise is neither knit, nor wholly assembled in a single country, Section 102.21 (c)(3) is inapplicable.
Section 102.21 (c)(4) states, "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 merchandise, the sewing of the front rise, the joining of the inseams, and attaching the zipper to the right fly constitute the most important assembly processes. Accordingly, the country of origin of the shorts is Country B.
HOLDING:
The country of origin of the shorts is Country B.
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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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.
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 Camille Ferraro at 212-637-7082.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division