us-cbp-cross-rulings-hq-958669•HQ 958669: Country of origin determination for men's pants; 19 CFRsection 102.21(c)(4); most important assembly;
HQ 958669: Country of origin determination for men's pants; 19 CFRsection 102.21(c)(4); most important assembly;
us-cbp-cross-rulings-hq-958669HQ 958669: Country of origin determination for men's pants; 19 CFRsection 102.21(c)(4); most important assembly;Guidance
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 958669
May 21, 1996
CLA-2 RR:TC:TE 958669 NLP
CATEGORY: Classification
Brenda A. Jacobs, Esq.
Powell, Goldstein, Frazer & Murphy
1001 Pennsylvania Avenue, N.W.
Washington, D.C. 20004
RE: Country of origin determination for men's pants; 19 CFR
section 102.21(c)(4); most important assembly;
Dear Ms. Jacobs:
This is in reply to your letter of November 20, 1995, on
behalf of your client, the Singapore Trade Development Board,
requesting a country of origin determination for men's jogging
and basic pants which will be imported into the United States on
or after July 1, 1996. No samples were submitted to this office
for examination
FACTS:
The subject merchandise consists of two pair of pants. The
first pair is jogging pants which will be composed of a knit
fabric and includes an elasticized waist band, a back patch
pocket and ribbed cuffs at the bottom of each leg of the pants.
The fabric is of Taiwanese origin. The manufacturing operations
are as follows:
PRODUCTION PLAN FOR THE JOGGING PANTS:
Country B
pattern design;
marked to pattern;
Country A
fabric is cut to pattern;
pocket patch will be sewn to the back panel;
rise sewn;
outer side leg seam sewn;
side pockets sewn;
Country B
inseam will be assembled;
separate ribbed cuffs are sewn to the bottom of each pant
leg;
waistband will be attached to the front and back panels;
quality control;
pressing and packing
The second pair of pants at issue is a knit pant with two
side pockets and a patch pocket on the back. The fabric is of
Taiwanese origin. Two productions plans were provided for these
pants. The manufacturing operations are as follows:
PRODUCTION PLAN 1
Country B
pattern design
marked for cutting
Country A
fabric is cut to pattern;
patch pocket is sewn to a back panel;
rise is sewn
Country B
side seams are assembled;
side pockets are attached;
in-seam is assembled;
waistband attached to the front and back panels;
pants are hemmed;
quality control;
pressing and packing
PRODUCTION PLAN II:
Country B
pattern design;
marked for cutting
Country A
fabric is cut to pattern;
rise is sewn;
side seams are sewn;
patch pocket and side pocket are attached to a back panel
Country B
the in-seam is assembled;
waistband attached to the front and back panels;
pant legs hemmed;
quality control;
pressing and packing
ISSUE:
What is the county 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.
The subject merchandise is classifiable in heading 6103,
Harmonized Tariff Schedule of the United States (HTSUS), which
provides for, inter alia, men's knitted trousers. Section
102.21(b)(6) defines wholly assembled as:
The term "wholly assembled" when used with reference to a
good means that all components, of which there must be
at least two, preexisted in essentially the same condition as
found in the finished good and were combined to form the finished
good in a single country, territory, or insular possession.
Minor attachments and minor embellishment (for example,
appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor
subassemblies (for example, collars, cuffs, plackets, pockets),
will not affect the status of a good as "wholly assembled"
in a single country, territory, or insular possession.
As the subject pants will be assembled in more than one
country, they are not wholly assembled in a single country as per
Section 102.21(c)(2).
Section 102.21 (c)(3) does not provide the relevant country
of origin analysis inasmuch as the subject garments are not knit
to shape goods and, as stated above, they did not undergo
assembly in a single country, territory, or insular possession.
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 concerning the country of origin of the jogging
pants, the most important assembly occurs in Country A, where the
patch and side pockets are sewn and the rise and outer leg seams
are sewn. In production plan I for the basic knit pants, the
most important assembly occurs in Country B, where the side seams
and in-seams are assembled and the side pockets are attached. In
production plan II for the knit pants, the most important
assembly occurs in Country A, where the patch and side pockets
are sewn, the rise is sewn and the side leg seams are sewn.
HOLDING:
The country of origin of the subject's men's jogging pants
is Country A.
The country of origin for the basic knit pants, in
production plan I, the country of origin is Country B. In
production plan II, the county of origin of the subject men's
basic knit pants 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 respect.
Should it be subsequently determined that the information
furnished is not complete and does not comply with 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 recommend 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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