us-cbp-cross-rulings-hq-958667•HQ 958667: Country of origin determination for men's or boys' overalls;19 CFR 102.21(c)(4); most important assembly
HQ 958667: Country of origin determination for men's or boys' overalls;19 CFR 102.21(c)(4); most important assembly
us-cbp-cross-rulings-hq-958667HQ 958667: Country of origin determination for men's or boys' overalls;19 CFR 102.21(c)(4); most important assemblyGuidance
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 958667
May 31, 1996
CLA-2 RR:TC:TE 958667 jb
CATEGORY: Classification
Brenda A. Jacobs, Esq.
Powell, Goldstein, Frazer & Murphy
1001 Pennsylvania Avenue, N.W., Sixth Floor
Washington, D.C. 20004
RE: Country of origin determination for men's or boys' overalls;
19 CFR 102.21(c)(4); most important assembly
Dear Ms. Jacobs:
This is in reply to your letter dated November 20, 1995, on
behalf of your client, the Singapore Trade Development Board,
requesting a country of origin determination for men's or boys'
overalls which will be imported into the United States sometime
on or after July 1, 1996. No samples were submitted to this
office for examination.
FACTS:
The submitted merchandise consists of men's or boys'
overalls made up of either cotton fabric or synthetic fibers.
The garments feature a front bib pocket, two back patch pockets
and two front side seam pockets. The manufacturing operations
are as follows:
SCENARIO I
Country B
- pattern for overall is designed and graded;
- woven fabric of Hong Kong origin is marked for cutting.
Country A
- fabric is cut to pattern;
- front and back bibs are each assembled, with the shoulder
straps attached, and the pockets in front and back
are each attached to the appropriate component;
- front and back bibs are attached to the pant;
- front and back rise of the pant are assembled;
-waist is attached to the front panels of the pant;
- button holes and buttons are sewn.
Country B
- in-seam is assembled;
- side seam is assembled;
- belt loops attached;
- inspected for quality control.
Country A
- merchandise is washed, pressed and packed for export.
SCENARIO II
Country B
- pattern for overall is designed and graded;
- woven fabric of Hong Kong origin is marked for cutting.
Country A
- fabric is cut to pattern;
- front and back bibs are each assembled, with the shoulder
straps attached, and the pockets in front and back are
each attached to the appropriate component;
- front and back bibs are attached to the pant;
- front and back rise of the pant are assembled;
- button holes and buttons are sewn.
Country B
- in-seam is assembled;
- side seam is assembled;
- waist is attached to the front panels of the pant;
- belt loops are attached;
- inspected for quality control.
Country A
- merchandise is washed, pressed and packed for export.
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 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":
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 merchandise is assembled in more than one
country, the overalls do not meet the terms of the tariff shift.
Accordingly Section 102.21 (c)(2) is inapplicable.
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 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,
assembly
occurs in both Country A and Country B. It is the opinion of
this office that in the case of scenario I, Country A, where the
assembly of the front and back bibs, with the attachment of the
shoulder straps, and the attachment of the pockets in the front
and back to the appropriate component, the attachment of the
front and back bibs to the pant, the attachment of the waist to
the front panels of the pant, and the attachment of the front and
back rise of the pant, constitutes the most important assembly.
In scenario II, Country A, where the assembly of the front and
back bibs, with the attachment of the shoulder straps, and the
attachment of the pockets in the front and back each to the
appropriate component, the attachment of the front and back bibs
to the pant, and the attachment of the front and back rise of the
pant, constitutes the most important assembly.
HOLDING:
The country of origin of the subject men's and boys'
overalls in both scenario I and II is Country A.
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 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
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