Country of origin determination for a man's woven cotton shirt; 19 CFR 102.21(c)(4)
Issued December 3, 1998 by U.S. Customs and Border Protection.
Tariff classification
Product description
The subject merchandise consists of a man's woven cotton shirt. The manufacturing operations for the shirt are as follows: China: 1) Cutting of fabrics into components. 2) Patch pocket assembled (hem sewn,pocket attached to left front panel). 3) Cuffs formed. 4) Labels attached to collar or yoke; care label sewn to front placket. 5) Pleats sewn on back panel. 6) Yoke attached to back panel. 7) Collar formed. 8) Front placket assembled to front panels (buttons attached, button holes sewn) 9) Sleeve plackets assembled (buttons attached,button holes sewn to sleeves) Hong Kong: 1) Front panels sewn to back panel at shoulder seams. 2) Sleeves sewn together. 3) Cuffs joined to sleeves. 4) Sleeves attached to shirt. 5) Care label attached to side seam. 6) Side seams of shirt sewn. 7) Collar attached to shirt. 8) Finishing (hemming, inspection, ironing and packing)
CBP rationale
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Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996.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 of the foreign materials 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:" The subject shirt is classified under heading 6205, Harmonized Tariff Schedule of the United States (HTSUS). Paragraph (e) in pertinent part 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": HTSUS Tariff shift and/or other requirements 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. As the garment is not wholly assembled in a single country Section 102.21(c)(2) is inapplicable. Section 102.21(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)
Full text
NY D84602 December 3, 1998 CLA-2-RR:NC:TA:355 D84602 CATEGORY: Classification Mr. David J. Evan Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167-3397 RE: Country of origin determination for a man's woven cotton shirt; 19 CFR 102.21(c)(4) Dear Mr. Evan: This is in reply to your letter dated November 12, 1998, requesting a country of origin determination for a man's woven cotton shirt on behalf of your client, Way Yat Industrial Limited, which will be imported into the United States. As requested your samples are being returned to you. FACTS: The subject merchandise consists of a man's woven cotton shirt. The manufacturing operations for the shirt are as follows: China: 1) Cutting of fabrics into components. 2) Patch pocket assembled (hem sewn,pocket attached to left front panel). 3) Cuffs formed. 4) Labels attached to collar or yoke; care label sewn to front placket. 5) Pleats sewn on back panel. 6) Yoke attached to back panel. 7) Collar formed. 8) Front placket assembled to front panels (buttons attached, button holes sewn) 9) Sleeve plackets assembled (buttons attached,button holes sewn to sleeves) Hong Kong: 1) Front panels sewn to back panel at shoulder seams. 2) Sleeves sewn together. 3) Cuffs joined to sleeves. 4) Sleeves attached to shirt. 5) Care label attached to side seam. 6) Side seams of shirt sewn. 7) Collar attached to shirt. 8) Finishing (hemming, inspection, ironing and packing) ISSUE: What is the country of origin of the subject merchandise? COUNTRY OF ORIGIN - 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 of the foreign materials 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:" The subject shirt is classified under heading 6205, Harmonized Tariff Schedule of the United States (HTSUS). Paragraph (e) in pertinent part 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": HTSUS Tariff shift and/or other requirements 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. As the garment is not wholly assembled in a single country Section 102.21(c)(2) is inapplicable. Section 102.21(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, operations 1, 2, 3, 4, 6, and 7 in Hong Kong constitute the most important assembly operations. Accordingly, the country of origin of the shirt is Hong Kong. HOLDING: The country of origin of the shirt is Hong Kong. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. 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 sections states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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. A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gerard Shea at 212-466-5878. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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