HQ 959343: Country of origin determination for twill pants; 19 CFR102.21(c)(4); HRL 958926

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 959343

                    July 10, 1996
CLA-2 RR:TC:TE 959343 NLP

CATEGORY: Classification

Diane L. Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, NY 10022-1106

RE:  Country of origin determination for twill pants; 19 CFR
102.21(c)(4); HRL 958926

Dear Ms. Weinberg:

     This is in reply to your letter dated June 14, 1996, on
behalf of your client, Wing Tai Garment International, Ltd.,
requesting a country of origin determination for men's twill
pants which will be imported into the United States on or after
July 1, 1996.

FACTS:

     The subject merchandise consists of men's 100% woven cotton
pants.  The manufacturing operations are as follows:

     PRODUCTION PLAN 1:

     Country A

     Piece goods are cut into shaped components
     The left fly and zipper are sewn
     Form and attach front and back pockets
     Belt loops are cut and sewn
     Attach and fuse interlining
     Sew pleats on front and back panels     







     Country B

     Zipper is attached to the right fly
     Right and left front panels are joined
     Right and left back panels are joined
     Front and back panels are joined
     Belt loops are attached
     Waistband is attached to the front and back panels
     Legs are hemmed
     Buttons are attached
     Assembled garment undergoes finishing and packing operations

     PRODUCTION PLAN II

     Country A
     
     Piece goods are cut into shaped components
     Left fly and zipper are formed and attached
     Form and attach front and back pockets
     Belt loops are cut and sewn
     Attach and fuse interlining
     Sew pleats on front and back panel

     Country B

     Attach zipper to right fly
     Join right and left front panels
     Join right and left back body panels
     Join front and back panels - stitching side seams and
inseams

     Country A

     Join waistband to front and back body panels
     Hem leg
     Sew buttons
     Attach belt loops
     Form waistband ends
     Assembled garment undergoes finishing and packing operations





     PRODUCTION PLAN III

     Country A
     
     Cut piece goods into shaped components
     Left fly and zipper are formed and attached
     Form and attach front and back pockets
     Belt loops are cut and sewn
     Sew pleats on front and back panels

     Country B

     Attach right fly
     Join right and left front panels

     Country A

     Join right and left back body panels
     Join front and back body panels
     Attach and fuse interlinings
     Join waistband to front and back body panels
     Form waistband ends
     Attach belt loops
     Sew buttonhole and attach button
     Assembled garment undergoes finishing and packing operations

ISSUE:

     What is the country of origin for the subject men's twill
cotton pants?

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
trousers in heading 6203, 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 trousers 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.  In production plan I,
the most important assembly occurs in Country B, as it is in this
country that the majority of the garment is assembled to
completion.  In production plan II, the most important assembly
occurs in Country B where the majority of the garment is
assembled to completion.  

     In your submission, concerning production plan III, you
state that the country of origin of the pants is Country B, where
the front rise is completed and you cite Headquarters Ruling
Letter (HRL) 958926, dated May 3, 1996, in support of your
position.  In HRL 958926, Customs dealt with a country of origin
determination for men's woven trousers and four production plans
were submitted for our review.  Customs determined that in
production plans I, III and IV, the most important assembly
occurred in the country where the front and back pockets were
sewn and the front rise was joined with the zipper attached.  In
production plan II, the most important assembly occurred in the
country where the front and back rise were joined with the zipper
attached and the in-seams and the out-seams were sewn.  

     HRL 958926 is distinguishable from the instant case on the
facts as presented.  In this  case, in production plan III, the
assembly operations occurring in Country B are as follows: half
the fly is attached and the right and left front panels are
joined.  Whereas, in HRL 958926, the following operations occur
in the country in which origin is conferred: the front rise is
joined with the zipper attached and the front and back pockets
are also attached.  In addition in this case, unlike in
production plan II in HRL 958926, the in-seams and out-seams are
not assembled in the same country as the front rise.  Given these
facts and the other operations being performed in Country A, the
operations performed in Country B do not confer origin on the
pants.  Therefore, for production plan III, the most important
assembly occurs in Country A.







HOLDING:

     In production plans I and II, the country of origin for the
men's woven cotton twill pants is Country B.  

     In production plan III, the country of origin for the men's
woven cotton twill pants is Country A.

     
     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