HQ 959245: Country of origin determination for men's woven boxershorts; 19 CFR 102.21(c)(2); tariff shift

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 959245
                                 
                           June 6, 1996
CLA-2   RR:TC:TE  959245  jb

CATEGORY: Classification

Steve Lai
El-Kung Limited
No. 26-34 Hung Ni Tang
Hung Tang Vill
Lung Tan Hsiang, Taoyuan Hsien
Taiwan

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

Dear Mr. Lai:

     This is in reply to your letter, received by this office on
May 15, 1996, requesting a country of origin determination for
men's woven boxer shorts which will be imported into the United
States sometime on or after July 1, 1996. 

FACTS:

     The subject merchandise consists of men's woven boxer
shorts.  The manufacturing operations are as follows:

     Taiwan                        Vietnam

     - fabric is woven;                 - assembly.
     - fabric is cut into panel pieces.

ISSUE:

     What is the country of origin of the submitted merchandise?

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withdrawn from warehouse, for consumption, on and after July 1,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 men's woven boxer shorts.  This
office neither received any samples nor any detailed
specifications identifying this merchandise as either boxer
shorts of the underwear type in heading 6207, HTSUSA, or boxer
shorts of the outerwear type in heading 6203, HTSUSA.  In any
case, the subject boxer shorts are classifiable in either heading
6207, HTSUSA, or heading 6203, HTSUSA.  As the subject
merchandise consists of two or more component pieces and assembly
occurs in a single country, that is, Vietnam, the country of
origin of the submitted merchandise is Vietnam.

HOLDING:

     The country of origin of the subject men's woven boxer
shorts is Vietnam.

     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, 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