HQ 959539: Country of origin determination for women's panties; 19 CFR102.21(c)(2); tariff shift

us-cbp-cross-rulings-hq-959539HQ 959539: Country of origin determination for women's panties; 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 959539
                                 
August 13, 1996                  
CLA-2   RR:TC:TE  959539  jb

CATEGORY: Classification

Amy Johnson
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE:  Country of origin determination for women's panties; 19 CFR
102.21(c)(2); tariff shift

Dear Ms. Johnson:

     This is in reply to your letter dated July 22, 1996,
requesting a country of origin determination for certain women's
panties which will be imported into the United States.   Samples
were submitted to this office for examination.

FACTS:

     The subject merchandise consists of two pairs of women's
panties.  The manufacturing operations are as follows:

               Women's Black Panties (made of nylon fabric)

     JAPAN
     
     - nylon fabric for panties is formed.

     CHINA

     - cotton fabric for crotch is formed;
     - elastic for waistband and leg openings is sourced.
     
     PHILIPPINES

     - cutting of front and back panels and crotch;
     - sewing of front and back panels and crotch;
     - sewing of elastic onto waistband and leg openings.

               Women's Pink Panties (made of cotton fabric)

     CHINA

     - cotton fabric for panties is formed;
     - cotton fabric for crotch is formed;
     - elastic for waistband and leg openings is sourced.

     PHILIPPINES

     - cutting of front and back panels and crotch;
     - sewing of front and back panels and crotch;
     - sewing of elastic onto waistband and leg openings.

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apparel entered, or withdrawn from warehouse, for consumption, on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:"


     6101-6117      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 as women's panties
in heading 6108, Harmonized Tariff Schedule of the United States
(HTSUS).  As the subject panties are wholly assembled in a single
country, the Philippines, the country of origin is conferred in
the Philippines. 
     
HOLDING:

     The country of origin of the subject women's panties is the
Philippines.

     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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