HQ 959543: Country of origin determination for woven cotton pants; 19CFR 102.21(c)(4); most important assembly or manufacturingprocess

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 959543                        
                                 
                         August 28, 1996

CLA-2   RR:TC:TE  959543  jb

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 woven cotton pants; 19
CFR 102.21(c)(4); most  important assembly or manufacturing
process   

Dear Ms.Weinberg:

     This is in reply to your letter dated July 26, 1996, on
behalf of your clients, DNP Garment Manufacturing Sdn. Bhd., 166-A, Rifle Range Road, 11400 Penang, Malaysia; Tanaka Sdn. Bhd, Lot
57, Parit Buntar Industrial Complex, 34200 Parit Buntar, Perak,
Malaysia; Dragon & Phoenix Serba Pakaian Sdn. Bhd., Lot 1132
Jejawi Industrial Estate, 02600 Arau, Kangar, Perlis, Malaysia,
and Dragon & Phoenix Serba Pakaian Sdn. Bhd., Lot 583, Kawasan
Perindustrian, 33000 Kuala Kangsar, Perak, Malaysia, requesting a
country of origin determination for certain woven cotton pants
which will be imported into the United States.  Samples of the
garment's component pieces were submitted to this office for
examination.

FACTS:

     The subject merchandise consists of men's pants made of 100
percent woven cotton twill fabric.  The manufacturing operations
are as follows:

                              Option I

     COUNTRY A

     - piece goods are cut into shaped components;
     - the left fly and zipper are sewn and assembled to the left
front panel; 
     - pleats are sewn onto each front panel and each front panel
is overlocked to prevent        unraveling; the two front panels
are not joined at any point;
     - front pockets are formed and attached to the front panels;
     - pleats are sewn onto each back panel and each back panel
is overlocked to prevent        unraveling;
     - back besom pockets (also known as welt or slit pockets)
with pocket flap are formed     and attached to back panels;
buttons and buttonholes are sewn onto pockets and flap,      
respectively;
     - seat seam is sewn joining the left and right back panels
together;
     - interlining is fused and attached to the waistband panel
and labels are attached to the       waistband;
     - belt loops are cut and sewn;
     
     COUNTRY B

     - zipper is attached to the right fly;
     - the right and left front panels are joined and front seam
is sewn;
     - front and back panels are joined by sewing the sideseams
and inseams;
     - belt loops are attached;
     - waistband is attached to the front and back panels;
     - legs are hemmed;
     - buttons are attached and buttonholes are slit;
     - finishing;
     - packing.

                              Option II

     COUNTRY A

     - piece goods are cut into shaped components;
     - left fly and zipper are sewn and assembled to the left
front panel;
     - pleats are sewn onto each front panel and each front panel
is overlocked to prevent         unraveling; 
     - front pockets are formed and attached to front panels;
     - right and left front panels are joined to the right fly
and front seam is sewn completing    the front rise;
     - pleats are sewn onto each back panel and back panels are
overlocked to prevent                      unraveling;
     - back besom pockets with pocket flap are formed and
attached to back panels; buttons     and buttonholes are sewn
onto pockets and flap, respectively;
     - interlining is fused and attached to the waistband panel
and labels are attached to the       waistband;
     - belt loops are cut and sewn.




     COUNTRY B

     - right and left back panels are joined by sewing seat seam;
     - front and back panels are joined by sewing side seams and
inseams;
     - belt loops are attached;
     - waistband is attached to the front and back panels;
     - legs are hemmed;
     - buttons are attached and buttonholes are slit;
     - finishing;
     - packing.

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.

     The subject pants are classified 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 assembly for the subject merchandise occurs in both
Country A and Country B, the pants are not wholly assembled in a
single country.  Accordingly, Section 102.21(c)(2) is
inapplicable.

     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 is 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".    It is the opinion
of this office that in the case of the pants in option I, the
most important assembly occurs at the time of the sewing together
of the zipper to the right fly, the right and left front panels
with front seam, the front and back panels with sideseams and
inseams and the waistband to the front and back panels.  
Accordingly, country of origin is conferred in the single country
where those operations occur, that is, Country B.  In the case of
the pants in option II, the most important assembly process
occurs at the time of 

the sewing together of the left fly and zipper and the assembly
of the left fly and zipper to the front panels, the forming and
attaching of the pockets, and the joining of the right and left
front panels to the right fly and front seam.  Accordingly,
country of origin is conferred in the single country where those
operations occur, that is, Country A.  See also, HQ 958926, dated
May 3, 1996, wherein in production plan I, similar to the subject
option II, country of origin was conferred in Country A, where
the front and back pockets are sewn and the front rise is joined
with the zipper attached. 

HOLDING:

     The country of origin of the subject pants in option I is
Country B.

     The country of origin of the subject pants in option II 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, 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