us-cbp-cross-rulings-hq-958652•HQ 958652: Country of origin determination for men's twill pants, jeansand flannel shirt; 19 CFR 102.21(c)(4); most importantmanufacturing process
HQ 958652: Country of origin determination for men's twill pants, jeansand flannel shirt; 19 CFR 102.21(c)(4); most importantmanufacturing process
us-cbp-cross-rulings-hq-958652HQ 958652: Country of origin determination for men's twill pants, jeansand flannel shirt; 19 CFR 102.21(c)(4); most importantmanufacturing processGuidance
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 958652
June 24, 1996
CLA-2 RR:TC:TE 958652 jb
CATEGORY: Classification
Diane L. Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, NY 10022-1106
RE: Country of origin determination for men's twill pants, jeans
and flannel shirt; 19 CFR 102.21(c)(4); most important
manufacturing process
Dear Ms. Weinberg:
This is in reply to your letter dated October 5, 1995,
requesting a country of origin determination for certain men's
cotton garments which will be imported into the United States
sometime on or after July 1, 1996. Samples were submitted to
this office of the completed garments and the garments'
constituent pieces before assembly.
FACTS:
The submitted merchandise, three men's 100 percent woven
cotton garments, consists of a pair of twill pants (style R-15
(PP)), a pair of jeans (style MDJ), and a long sleeve flannel
shirt (style F94M1212). You state that in all cases, the
manufacture of the piece goods will be performed in one of the
countries you call "Group X". These countries are Hong Kong,
China, Taiwan, Korea, Japan, Indonesia, Thailand, India or the
United States. A series of sewing operations, before and after
the assembly of the garments, will be performed in one of the
countries you call "Group Y". These countries are China,
Vietnam, Cambodia, India, Myanmar, Malaysia, Indonesia, Sri
Lanka, Bangladesh, or Pakistan. Assembly of the garments will
be performed in either Singapore or Malaysia.
The manufacturing operations for the twill pants, style R-15
(PP), are as follows:
GROUP X
- piece goods are manufactured.
GROUP Y
- piece goods are cut to shape;
- cover stitch front facing;
- overlock left fly;
- overlock right fly;
- double needle stitch attach zipper;
- mark and sew front panel pleats;
- mark front pocket notches;
- single needle stitch form front pocket hem;
- double needle topstitch front pocket hem;
- overlock crotch;
- stay front pocket;
- attach label;
- overlock pocket bag;
- single needle stitch attach right fly;
- double needle stitch attach left fly;
- topstitch left fly;
- form left fly;
- single needle stitch join crotch;
- mark hip pocket;
- sew back panel pleats;
- iron back panel pleats;
- sew hip pocket welt;
- attach hip pocket bag;
- topstitch hip pocket welt;
- single needle stitch close hip pocket bag;
- cover stitch hip pocket facing;
- mark hip pocket flap;
- sew and turn hip pocket flap;
- topstitch hip pocket flap;
- buttonhole hip pocket flap;
- attach hip pocket flap;
- safety stitch seat seam;
- topstitch seat seam.
SINGAPORE OR MALAYSIA
- overlock sideseam;
- join front and back body panels;
- double needle topstitch sideseam;
- set front pocket;
- safety stitch in-seam;
- join front and back body panels.
GROUP Y
- attach beltloops;
- hem waistband;
- insert labels and beltloops;
- form band end;
- hem leg;
- sew band end buttonhole;
- attach interlining;
- fuse waistband;
- sew beltloops;
- cut beltloops;
- bartack fly and crotch;
- fold and bartack beltloop;
- bartack hip pocket;
- tack front pocket;
- mark buttons;
- tack buttons;
- sew label;
- sew size label;
- turn pant;
- washing and drying;
- trimming;
- inspecting;
- repairing;
- ironing/pressing;
- packing.
The manufacturing operations for the jeans, style MDJ, are
as follows:
GROUP X
- piece goods are manufctured.
GROUP Y
- piece goods are cut to shape;
- overlock left fly;
- attach zipper;
- attach and topstitch left fly;
- attach and topstitch right fly;
- cover stitch facing;
- topstitch watch pocket;
- attach watch pocket;
- overlock pocket bag;
- close and topstitch pocket bag;
- attach front pocket bag;
- set front scoop pocket;
- overlock crotch;
- stay front pocket;
- topstitch crotch;
- form left fly;
- join crotch;
- hem and crease hip pocket;
- attach and topstitch hip pocket;
- attach riser;
- fell seat seam.
SINGAPORE OR MALAYSIA
- overlock sideseam;
- join front and back body panels;
- topstitch sideseam;
- fell in-seam;
- join front and back body panels.
GROUP Y
- attach waistband;
- hem leg;
- topstitch waistband end;
- sew buttonhole;
- sew beltloops;
- mark waistband;
- rivet button;
- rivet front and watch pocket corners;
- bartack fly and crotch;
- bartack beltloops;
- bartack sideseam;
- bartack hip pocket;
- turn pant;
- washing and drying;
- attach leather patch;
- attach size label;
- trimming;
- inspecting;
- repairing;
- ironing;
- packing.
The manufacturing operations for the flannel shirt, style
F94M1212, are as follows:
GROUP X
- piece goods are manufactured.
GROUP Y
- piece goods are cut to shape;
- trim front panel;
- folder set front placket;
- sew care label;
- trim front panel collar seam;
- double needle stitch folder set shoulder seam;
- press front pocket hem;
- topstitch front pockets hem;
- crease front pockets;
- double needle stitch attach front pockets;
- runstitch pocket flap and attach lining;
- turn and crease pocket flap;
- topstitch pocket flap;
- trim pocket flap;
- iron pocket flap and press top seam;
- attach pocket flap;
- sew inverted pleat;
- sew label and size labels;
- trim back yoke collar seam;
- runstitch and trim collar, attach interlining;
- turn and press collar fall;
- iron collar;
- topstitch collar fall;
- runstitch and trim collar fall bottom edge;
- attach collar stand interlining;
- fold and press collar bottom;
- topstitch collar stand bottom;
- trim collar;
- join collar stand to collar fall;
- trim, turn and press collar stand;
- topstitch collar stand top edge;
- trim collar stand bottom, mark button;
- set collar;
- hem sleeve placket;
- finish sleeve placket;
- sew pleats at sleeve hem;
- fold and topstitch cuff edge;
- runstitch curved cuff;
- trim, turn and fuse cuff;
- double needle topstitch cuff.
SINGAPORE OR MALAYSIA
- overlock or folder set back yoke;
- join front and back body panels;
- trim armhole;
- align and trim sleeves;
- overlock or fell seam set sleeves;
- join sleeve panels to body panels;
- overlock or fell underarm sideseam;
- join front and back body panels.
GROUP Y
- sew back yoke and armhole edge stitch;
- single needle stitch folder set bottom hem;
- attach beltloop;
- set cuff;
- sew beltloop;
- cut beltloop;
- die press interlining;
- inspect front and back panels;
- match panels;
- mark button locations;
- mark buttonholes;
- tack buttons;
- tack buttonholes;
- bartack pocket and flaps;
- washing and drying;
- trimming;
- inspecting;
- repairing;
- ironing.
ISSUE:
What is the country of origin of 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 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 the
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 (1) 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 submitted garments, i.e., the twill pants, jeans
and flannel shirt are classified in subheadings 6203.42.4015,
HTSUSA, subheading 6203.42.4010, HTSUSA, and subheading
6205.20.2046, HTSUSA, respectively. In the manufacturing
scenarios you describe in your submission the multiple
components for the garments are not wholly assembled in a single
country. Accordingly, the terms of the tariff shift are not
applicable.
Paragraph (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 not knit, and the merchandise
is not wholly assembled in one 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". It is the opinion of this office that in the
case of the subject garments, the most important assembly process
occurs in Group Y.
HOLDING:
The country of origin of the submitted men's garments, that
is, twill pants, referenced style R-15 (PP), jeans, referenced
style MDJ, and flannel shirt, referenced style F94M1212, is Group
Y.
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 sections 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
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