us-cbp-cross-rulings-hq-959397•HQ 959397: Country of origin determination for twill shorts; 19 CFRSection 102.21(c)(2) and (e)
HQ 959397: Country of origin determination for twill shorts; 19 CFRSection 102.21(c)(2) and (e)
us-cbp-cross-rulings-hq-959397HQ 959397: Country of origin determination for twill shorts; 19 CFRSection 102.21(c)(2) and (e)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 959397
July 25, 1996
CLA-2 RR:TC:TE 959397 NLP
CATEGORY: Classification
Mr. Don Stein
Manatt Phelps Phillips
1501 M Street, N.W., Suite 700
Washington, D.C. 20005
RE: Country of origin determination for twill shorts; 19 CFR
Section 102.21(c)(2) and (e)
Dear Mr. Stein:
This is in reply to your letter of June 25, 1996, on behalf
of Tarrant Apparel Group (dba Fashion Resource), requesting a
country of origin determination for besom cuff twill shorts. A
sample of the shorts was submitted for our examination.
FACTS:
The garment at issue is a pair of women's shorts made of 100
percent woven cotton. The shorts feature three pockets (one rear
and two front), a zipper, front pleats and cuffs. You have
presented this office with two different manufacturing scenarios
by which the subject merchandise will be produced. They are
described as follows:
SCENARIO #1
HONG KONG AND CHINA
Fabric is formed
HONG KONG
Cut component pieces:
front and back panels, placket, waistband, pocket flap,
pockets and beltloops
Sewing:
sew front and back dart
sew front panel besom pocket
sew back panel besom pocket and pocket flap
sew placket and zipper
join front and back rise
join inseam and outseam
set waistband and sew main label
sew pockets and beltloops on
hemming
Bar tacking
Putting eyehole
CHINA
Washing
Buttoning
Ironing
Checking garment and cleaning thread
Packing
SCENARIO 2
Scenario 2 is identical to Scenario 1 except that the fabric
is cut in China.
ISSUE:
What is the country of origin of the subject besom cuff
twill shorts in the two manufacturing scenarios presented?
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withdrawn from warehouse, for consumption, on and after July 1,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 shorts are classifiable under heading 6204, 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.
In this instance, the subject garment consists of more than
two component parts and, in both scenarios, it is wholly
assembled in a single country, that is, Hong Kong. Therefore, in
accordance with Section 102.21(c)(2) and Section 102.21(e), the
country of origin of the subject garment is Hong Kong.
In your submission to this office, you request that Customs
confirm that any goods produced in Hong Kong utilizing Hong
Kong's Outward Processing Arrangement will be deemed to be
presumptively of Hong Kong origin for purposes of Section 102.21,
Customs Regulations. Customs cannot make such a confirmation.
Each request for a country of origin determination is made on a
case by case basis, which allows Customs to carefully consider
the particulars of individual manufacturing scenarios. Pursuant
to the Uruguay Round Agreements Act, for textile or apparel
products entered, or withdrawn from warehouse for consumption, on
or after July 1, 1996, Customs will base its country of origin
determinations on U.S. law only, specifically Section 102.21,
Customs Regulations.
HOLDING:
In both Scenarios 1 and 2, the country of origin of the
besom cuff twill shorts is Hong Kong.
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 C.F.R.
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 C.F.R.
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 C.F.R. 177.2.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division
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