us-cbp-cross-rulings-hq-959345•HQ 959345: Country of origin determination for men's woven cottonjeans; 19 CFR 102.21(c)(4)
HQ 959345: Country of origin determination for men's woven cottonjeans; 19 CFR 102.21(c)(4)
us-cbp-cross-rulings-hq-959345HQ 959345: Country of origin determination for men's woven cottonjeans; 19 CFR 102.21(c)(4)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 959345
July 10, 1996
CLA-2 RR:TC:TE 959345 NLP
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 woven cotton
jeans; 19 CFR 102.21(c)(4)
Dear Ms. Weinberg:
This is in reply to your letter dated June 14, 1996, on
behalf of your client, Wing Tai Garment International, Ltd.,
requesting a country of origin determination for men's woven
cotton jeans which will be imported into the United States on or
after July 1, 1996.
FACTS:
The garments at issue are men's 100 percent woven cotton
jeans. The manufacturing operations are as follows:
PRODUCTION PLAN I
Country A
Piece goods are cut into shaped components
Left fly and zipper are sewn
Form and attach front and back pockets
Attach back yokes to left and right back panels
Belt loops are cut and sewn
Country B
Attach zipper to right fly
Join right and left front panels
Join right and left back panels
Join front and back panels
Join waistband to the front and back panels
Legs are hemmed
Buttons are attached
Belt loops and labels are attached
Assembled garment undergoes finishing and packing operations
PRODUCTION PLAN II
Country A
Piece goods are cut into shaped components
Left fly and zipper are formed and attached
Form and attach front and back pockets
Attach back yokes to left and right back panels
Belt loops are cut and sewn
Country B
Attach zipper to right fly
Join right and left front panels
Join right and left back body panels
Join front and back panels- stitching sideseams and inseams
Country A
Join waistband to front and back panels
Hem leg
Sew buttonholes and buttons
Assembled garment undergoes finishing and packing operations
PRODUCTION PLAN III
Country A
Piece goods are cut into shaped components
Left fly and zipper are formed and attached
Form and attach front and back pockets
Belt loops are cut and sewn
Attach back yokes to left and right back panels
Country B
Attach zipper to right fly
Join right and left front panels
Country A
Join right and left back body panels
Join front and back body panels
Join waistband to front and back body panels
Attach buttons
Hem legs
Assembled garment undergoes finishing and packing operations
ISSUE:
What is the country of origin of the subject jeans?
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:"
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 jeans are classifiable under heading 6203, Harmonized
Tariff Schedule of the United States (HTSUS). 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 embellishments (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 jeans are assembled in both Country A and Country
B, the good is not wholly assembled in a single country as per
Section 102.21 (c)(2).
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. In production plan I,
the most important assembly occurs in Country B, as it is in this
country that the majority of the garment is assembled to
completion. In production plan II, the most important assembly
occurs in Country B where the majority of the garment is
assembled to completion.
In your submission, concerning production plan III, you
state that the country of origin of the pants is Country B, where
the front rise is completed and you cite Headquarters Ruling
Letter (HRL) 958926, dated May 3, 1996, in support of your
position. In HRL 958926, Customs dealt
with a country of origin determination for men's woven trousers
and four production plans were submitted for our review. Customs
determined that in production plans I, III and IV, the most
important assembly occurred in the country where the front and
back pockets were sewn and the front rise was joined with the
zipper attached. In production plan II, the most important
assembly occurred in the country where the front and back rise
were joined with the zipper attached and the in-seams and the
out-seams were sewn.
HRL 958926 is distinguishable from the instant case on the
facts as presented. In this case, in production plan III, the
assembly operations occurring in Country B are as follows: the
zipper is attached to the right fly and the right and left front
panels are joined. Whereas, in HRL 958926, the following
operations occur in the country in which origin is conferred: the
front rise is joined with the zipper attached and the front and
back pockets are also attached. In addition in this case, unlike
in production plan II in HRL 958926, the in-seams and out-seams
are not assembled in the same country as the front rise. Given
these facts and the other operations being performed in Country
A, the operations performed in Country B do not confer origin on
the pants. Therefore, for production plan III, the most
important assembly occurs in Country A.
HOLDING:
In production plans I and II, the country of origin for the
men's jeans is Country B.
In production plan III, the country of origin for the men's
jeans 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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