us-cbp-cross-rulings-hq-959418•HQ 959418: Country of origin of men's woven cotton shirt; Section102.21(c)(4) Dear Mr. Whitaker:
HQ 959418: Country of origin of men's woven cotton shirt; Section102.21(c)(4) Dear Mr. Whitaker:
us-cbp-cross-rulings-hq-959418HQ 959418: Country of origin of men's woven cotton shirt; Section102.21(c)(4) Dear Mr. Whitaker: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 959418
July 18, 1996
CLA-2 RR:TC:TE 959418 NLP
CATEGORY: Classification
John W. Whitaker, Esq.
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108
RE: Country of origin of men's woven cotton shirt; Section
102.21(c)(4)
Dear Mr. Whitaker:
This is in reply to your letter dated June 28, 1996, on
behalf of your client, Winning Ways, Inc., requesting a country
of origin determination for men's woven cotton shirts pursuant to
Section 334 of the Uruguay Round Agreements Act.
FACTS:
The garments at issue are men's 100 percent woven cotton
shirts. The manufacturing operations are as follows:
COUNTRY A
Cutting of fabric
Assembly of individual component parts:
collar, front plackets, pockets, sleeve placket and
cuffs
COUNTRY B
Assembly of the above component parts to form the garment:
labeling and shoulder setting: front panels and back
panels are joined at the shoulder
seam
sleeve setting: sleeves are attached to the shirt
side seaming: left and right side seams are sewn
collar and cuffs setting
bottom hemming
COUNTRY A
Washing the garment
Trimming of loose threads
Quality control inspection, pressing, folding and packing
ISSUE:
What is the country of origin of the men's 100 percent woven
cotton shirts?
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withdrawn from warehouse, for consumption, on and after July 1,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 subject merchandise is classifiable as men's woven
shirts in heading 6205, 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 shirts 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. It is our
position that in the production plan presented, the most
important assembly operation occurs in Country B, as it is in
this country that the majority of the garment is assembled to
completion, discounting any minor subassemblies (as defined in
Section 102.21, paragraph (6)) and finishing operations.
HOLDING:
The country of origin for the subject men's 100 percent
woven cotton shirt is Country B.
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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