HQ 959604: Country of origin determination for boxer shorts; 19 CFR102.21(c)(2); tariff shift

us-cbp-cross-rulings-hq-959604HQ 959604: Country of origin determination for boxer shorts; 19 CFR102.21(c)(2); tariff shiftGuidance

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 959604
                                 
                         August 13, 1996
CLA-2   RR:TC:TE  959604  jb

CATEGORY: Classification

Vivian Choi
P.O. Box 2131
Athens, Georgia 30612

RE:  Country of origin determination for boxer shorts; 19 CFR
102.21(c)(2); tariff         shift

Dear Ms. Choi:

     This is in reply to your letter dated July 31, 1996,
requesting a country of origin determination for boxer shorts
which will be imported into the United States.  Samples were
submitted to this office for examination.

FACTS:

     The subject merchandise consists of a single style of men's
and ladies' boxer shorts made of 100 percent cotton woven yarn
dyed fabric.  The manufacturing operations are as follows:

     CHINA

     - fabric is formed.

     MACAU

     - cutting of the fabric;
     - sewing of the front and back rise;
     - sewing of the inseams (which actually joins the leg panels
together).

     CHINA

     - self-fabric waistband is formed by folding fabric over
elastic band and sewing;
     - bottom is hemmed;
     - buttoning;   
     - trimming;
     - ironing.
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 (codified
at 19 U.S.C. 3592) 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apparel entered, or withdrawn from warehouse, for consumption, on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      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.

     Based on oral information received by this office, you state
the subject men's and ladies' shorts are outer wear garments. 
Accordingly, the shorts, for men, are classified in subheading
6203.42.4050, HTSUSA, and the quota category is 347.  The ladies'
shorts are classified in subheading 6204.62.4055, HTSUSA, and the
quota category is 348.   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.

     Although there are assembly operations occurring in both
Macau and China, the assembly operations occuring in China are
considered minor subassemblies.  Accordingly, those operations in
China do not affect the status of the merchandise as wholly
assembled in Macau.

HOLDING:

     The country of origin of the subject men's and ladies' boxer
shorts is Macau.    
     
     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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