HQ 956798: Classification and country of origin determination for men'spants

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 956798
                                 
                        November 10, 1994

CLA  CO:R:C:T  956798  jb

CATEGORY:  CLASSIFICATION

TARIFF NO.:  6203.42.4010; 6203.42.4015

Judith A. Schechter, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Avenue
New York, N.Y. 10167-0002

RE:  Classification and country of origin determination for men's
pants 

Dear Ms. Schechter:

     This letter is in response to your inquiry of July 19, 1994,
on behalf of your client, Wing Tai Garment International, Ltd.,
requesting a classification and country of origin determination
for two pairs of men's woven cotton pants.  Samples were
submitted to this office for examination.

FACTS:

     The submitted samples, referenced style numbers 1611 and R-15(PP), consist of a pair of men's cotton denim jeans and cotton
chino twill pants, respectively.  You state that each of the
styles will also be produced in boys' sizes.  Style number 1611
is a men's 100 percent cotton woven five pocket denim jean
featuring a classic style and consisting of four major leg panels
and additional components such as belt loops, patch pockets and
back yokes.  Style number R-15(PP) is a men's 100 percent cotton
chino twill pant and also consists of four major leg panels and
minor components such as pocket flap and belt loops.  The front
of the pant features two pleats on each hip and a button-and-zipper fly, two "welt"-style side pockets, a buttoned welt pocket
at the left back hip, a flap pocket at the right back hip, and a
six loop waistband.

     The reference to countries A, B, C, D, E, F and G represent
different countries for style numbers 1611 and R-15(PP).   The
assembly operation for style 1611, is as follows:





     Country A

     fabric is sourced 
     linings, trims and packing materials are sourced

     Country B

     zippers are sourced

     Country C

     marking and cutting of the material into component parts

     Country D; or E; or F; or G

     sewing, assembly and packaging

     The assembly operation for style number R-15(PP),  is as
follows:

     Country A

     fabric and linings are sourced

     Country B

     trims and packing materials are sourced

     Country C

     zippers are sourced

     Country D

     marking and cutting of material into component parts

     Country A; or E; or F; or G

     garments will be sewn, assembled and packaged

In both instances, the garments will be washed, pressed and
packaged in the country of assembly.  



ISSUE:

     What is the classification and country of origin of the
merchandise at issue?

LAW AND ANALYSIS:

Classification

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), is in
accordance with the General Rules of Interpretation (GRI).  GRI 1
requires that classification be determined according to the terms
of the headings and any relative section or chapter notes.  Where
goods cannot be classified solely on the basis of GRI 1, the
remaining GRI will be applied, in the order of their appearance.

     Chapter 62, HTSUSA, provides for articles of apparel and
clothing accessories, not knitted or crocheted.  Heading 6203,
HTSUSA, provides for, inter alia, men's trousers.  Style number
1611 is classifiable in subheading 6203.42.4010, HTSUSA, which is
the provision for men's blue denim trousers, or subheading
6203.42.4035, HTSUSA, for boys' blue denim trousers.  Style
number R-15(PP) is classifiable in subheading 6203.42.4015,
HTSUSA, which is the provision for men's other cotton trousers,
or subheading 6203.42.4045, for boys' other cotton trousers.

Country of Origin

     Section 12.130 of the Customs Regulations (19 CFR 12.130)
sets forth the principles of country of origin for textiles and
textile products subject to Section 204 of the Agricultural Act
of 1956, as amended (7 U.S.C. 1854).

     Pursuant to 19 CFR 12.130(b), the standard of substantial
transformation governs the country of origin determination where
textiles and textile products are processed in more than one
country.  The country of origin of textile products is deemed to
be that foreign territory or country where the article last
underwent a substantial transformation.  Substantial
transformation is said to occur when the article has been
transformed into a new and different article of commerce by means
of substantial manufacturing or processing.
     
     The factors to be applied in determining whether or not a
manufacturing operation is substantial are set forth in 19 CFR
12.130(d).  Section 12.130(e)(1) describes manufacturing or
processing operations from which an article will usually be
considered a product of the country in which those operations
occurred.  Section 12.130(e)(1)(iv) provides that an article or
material usually will be a product of a particular foreign
territory or country when there has been both a cutting of fabric
into parts and the assembly of those parts into the completed
article.


     Section 12.130(e)(1)(v) states that an article will be a
product of a particular foreign country, when it has undergone
prior to importation into the U.S. in that foreign country:

     Substantial assembly by sewing and/or tailoring of all cut
pieces of apparel articles    which have been cut from fabric in
another foreign territory or country, or insular  possession,
into a completed garment (e.g., the complete assembly of all cut
pieces of      suit-type jackets, suits and shirts).
     
     We have previously held that cutting of fabric into pattern
pieces constitutes a substantial transformation of the fabric,
resulting in the apparel pieces becoming a product of the country
where the fabric is cut.  Customs has also held that the mere
assembly of goods entailing simple combining operations, trimming
or joining together by sewing is not enough to substantially
transform the components of an article into a new and different
article of commerce (See HQ 082747, dated February 23, 1989; HQ
086665, dated March 23, 1990; HQ 951169, dated April 1, 1992; HQ
951437, dated July 17, 1992).

     The sewing operation involved in both the case of style
number 1611 and R-15(PP)  involves the simple assembly of several
cut pieces to form the men's pants.  Both styles are non-tailored, "casual" wear men's trousers.  The sewing of the major
panels and additional components does not involve the complex
sewing operation contemplated by Section 12.130(e)(1)(v), as for
example, that found in the assembly and tailoring of all cut
pieces of suit-type jackets, suits and shirts.

     It is the cutting operation which materially changes the
fabric into designated garment parts.  This constitutes a
substantial transformation of that fabric.

     Washing, pressing and packing fall within the language of
section 12.130(e)(2)(i) which states:

     An article or material usually will not be considered to be
a product of a particular     foreign territory or country, or
insular possession of the U.S. by virtue of merely          having undergone any of the following:

          Simple combining operations, labeling, pressing,
cleaning or dry cleaning, or       packaging operations, or any
combination thereof;

     Consequently, the country of origin of the subject garments
is the country in which the cutting of the material into
component parts takes place.






HOLDING:

     The country or origin of submitted style numbers 1611 and R-15(PP) is country C and country D, respectively.  It is in these
countries where the cutting occurs and where the last substantial
transformation takes place.

     When produced in men's sizes, style number 1611, is
classified in subheading 6203.42.4010, HTSUSA, which provides for
inter alia, men's or boys' trousers, of cotton, men's, blue
denim.   When produced for boys' sizes, style number 1611 is
classifiable in subheading 6203.42.4035, which provides for,
inter alia, men's or boys' trousers, of cotton,   boys', blue
denim.  The applicable rate of duty is 17.7 percent ad valorem
and the quota category is 347.

     When produced in men's sizes, style number R-15(PP), is
classified in subheading 6203.42.4015, HTSUSA, which provides for
inter alia, men's or boys' trousers, of cotton, men's, other. 
When produced in boys' sizes, style number R-15(PP) is
classifiable in subheading 6203.42.4045, HTSUSA, which provides
for inter alia, men's or boys' trousers, of cotton, boys', other. 
The applicable rate of duty is 17.7 percent ad valorem, and the
quota category is 347.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent negotiations and
changes, we suggest that your client check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint
Levels), an issuance of the U.S. Customs Service which is updated
weekly and is available at the local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact the
local Customs office prior to importing the merchandise to
determine the current status of any import restraints or
requirements.

     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
177.9(b)(1), Customs Regulations (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, it is recommended that a new ruling
request be submitted in accordance with Section 177.2, Customs
Regulations (19 CFR 177.2).        
     


                         Sincerely,
               



                         John Durant, Director
                         Commercial Rulings Division