Classification and country of origin determination for men’s and boys’ woven pants and shorts; 19 CFR 102.21(c)(4); most important assembly.Dear Mr. Lee:

NY L82864 April 13, 2005 CLA-2-62:RR:NC:TA:N3:356 L82864 CATEGORY: Classification Mr. Wheijen Lee ClearFreight, Inc. 880 Apollo Street, Suite 101 El Segundo, CA 90245 RE: Classification and country of origin determination for men’s and boys’ woven pants and shorts; 19 CFR 102.21(c)(4); most important assembly. Dear Mr. Lee: This is in reply to your letter dated March 10, 2005, on behalf of Ritz Global Enterprises, Inc., concerning a classification and country of origin determination for three styles of woven pants and shorts that will be imported into the United States. For each style, you state that the woven fabric and the buttons, zippers, labels, hangtags, elastic and hook and loop closures are produced in China. The manufacturing operations will occur in China and El Salvador. You have provided two manufacturing scenarios or modes for each style, as well as samples of the partially assembled garments as they leave China and samples of the finished garments as they will be imported from El Salvador into the United States. Your samples will be returned, as requested. FACTS: Style AM8037 is a pair of men’s pants constructed from 100% cotton, twill fabric. The garment has a tunnel elastic waistband with two belt loops, a fly front opening with a zipper closure, a button on the waistband, two side seam pockets, two rear welt pockets with hook and loop closures, a small welt pocket on the right leg with a hook and loop closure, and hemmed legs. The pants also have a woven textile belt with a metal buckle closure. The pants and the belt are designed to be sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of Style AM8037 is imparted by the pants. Style AM4378 is a pair of men’s shorts constructed from 100% cotton, twill fabric. The garment has a flat waistband with five belt loops, a fly front opening with a zipper closure, a button on the waistband, two front quarter pockets, two rear welt pockets with hook and loop closures, a cargo pocket on each leg with a flap and a hook and loop closure, and hemmed legs. Style AB8348 is a pair of boys’ pants constructed from 100% cotton, canvas fabric. The garment has a flat waistband with five belt loops, a fly front opening with a zipper closure, a button on the waistband, two front quarter pockets, a coin pocket set within a quarter pocket, two rear patch pockets, a small patch pocket on the left rear pocket, a patch pocket on the left leg with a flap and hook and loop closures, a hammer loop on the left leg, a double pocket on the rear right leg, and hemmed legs. The manufacturing operations for Style AM8037 are as follows: MODE #1: CHINA: - The fabric is cut into component parts - The front pockets and pocketing are formed and attached - The rear pockets and pocketing are formed and attached - The outseams are joined - The small welt pocket is attached to the right leg - The back rise is sewn EL SALVADOR: - The zipper is attached to the fly - The front rise is sewn - The inseams are joined - The waistband and belt loops are attached - The bottoms are hemmed - The garment is finished, pressed and packed for export directly to the United States MODE #2: CHINA: - The fabric is cut into component parts - The front pockets and pocketing are formed and attached - The rear pockets and pocketing are formed and attached - The small welt pocket is attached to the right leg - The back rise is sewn EL SALVADOR: - The outseams are joined - The zipper is attached to the fly - The front rise is sewn - The inseams are joined - The waistband and belt loops are attached - The bottoms are hemmed - The garment is finished, pressed and packed for export directly to the United States The manufacturing operations for Style AM4378 are as follows: MODE #1: CHINA: - The fabric is cut into component parts - The front pockets and pocketing are formed and attached - The rear pockets and pocketing are formed and attached - The back pleats (darts) are sewn - The outseams are joined - The cargo pockets and pocket flaps are attached to each leg - The back rise is sewn EL SALVADOR: - The zipper is attached to the fly - The front rise is sewn - The inseams are joined - The waistband and belt loops are attached - The bottoms are hemmed - The garment is finished, pressed and packed for export directly to the United States MODE #2: CHINA: - The fabric is cut into component parts - The front pockets and pocketing are formed and attached - The rear pockets and pocketing are formed and attached - The back pleats (darts) are sewn - The outseams are joined - The cargo pockets and pocket flaps are formed EL SALVADOR: - The zipper is attached to the fly - The front rise is sewn - The back rise is sewn - The inseams are joined - The waistband and belt loops are attached - The bottoms are hemmed - The cargo pockets and pocket flaps are attached to each leg - The garment is finished, pressed and packed for export directly to the United States The manufacturing operations for Style AB8348 are as follows: MODE #1: CHINA: - The fabric is cut into component parts - The front pockets, coin pocket and pocketing are formed and attached - The rear pockets are formed and attached - The rear yoke is attached - The outseams are joined - The side pocket, pocket flap and hammer loop is attached to the left leg EL SALVADOR: - The zipper is attached to the fly - The front rise is sewn - The back rise is sewn - The inseams are joined - The waistband and belt loops are attached - The bottoms are hemmed - The garment is finished, pressed and packed for export directly to the United States MODE #2: CHINA: - The fabric is cut into component parts - The front pockets, coin pocket and pocketing are formed and attached - The back pockets are formed - The rear yoke is attached EL SALVADOR: - The back pockets are attached - The outseams are joined - The pocket, pocket flap and hammer loop is attached to the left leg - The zipper is attached to the fly - The front rise is sewn - The back rise is sewn - The inseams are joined - The waistband and belt loops are attached - The bottoms are hemmed - The garment is finished, pressed and packed for export directly to the United States ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable subheading for the men’s pants, Style AM8037, is in 6203.42.4015, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ trousers, . . . of cotton: other: trousers and breeches: men's: other. The general rate of duty is 16.6% ad valorem. The applicable subheading for the men’s shorts, Style AM4378, is in 6203.42.4050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ . . . shorts (other than swimwear): of cotton: shorts: men’s. The general rate of duty is 16.6% ad valorem. The applicable subheading for the boys’ pants, Style AB8348, is in 6203.42.4045, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ trousers, . . . of cotton: other: trousers and breeches: boys’: other: other. The general rate of duty is 16.6% ad valorem. Styles AM 8037, AM 4378, and AB8348 fall within textile category designation 347. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cpb.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by Section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the 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." 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. Although the garments consist of two or more component parts, they are not wholly assembled in a single country, territory or insular possession. Accordingly, as the terms of the tariff shift are not met, 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”: 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 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. Since the garments are 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 Style AM8037, in Mode #1, the assembly processes in El Salvador, which consist of attaching the zipper to the fly, sewing the front rise, sewing the inseams, and attaching the waistband and belt loops constitute the most important assembly processes. In the case of Style AM8037, in Mode #2, the assembly processes in El Salvador, which consist of sewing the outseams, attaching the zipper to the fly, sewing the front rise, sewing the inseams, and attaching the waistband and belt loops constitute the most important assembly processes. In the case of Style AM4378, in Mode #1, the assembly processes in El Salvador, which consist of attaching the zipper to the fly, sewing the front rise, sewing the inseams, and attaching the waistband and belt loops constitute the most important assembly processes. In the case of Style AM4378, in Mode #2, the assembly processes in El Salvador, which consist of attaching the zipper to the fly, sewing the front rise, sewing the back rise, sewing the inseams, attaching the waistband and belt loops, and attaching the cargo pocket and pocket flap constitute the most important assembly processes. In the case of Style AB8348, in Mode #1, the assembly processes in El Salvador, which consist of attaching the zipper to the fly, sewing the front rise, sewing the back rise, sewing the inseams, and attaching the waistband and belt loops constitute the most important assembly processes. In the case of Style AB8348, in Mode #2, the assembly processes in El Salvador, which consist of attaching the back pockets, joining the outseams, attaching the side pocket, pocket flap and hammer loop, attaching the zipper to the fly, sewing the front rise, sewing the back rise, sewing the inseams, and attaching the waistband and belt loops, constitute the most important assembly processes. Accordingly, under Section 102.21 (c)(4), the country of origin of Styles AM8037, AM4378, and AB8348 in Modes 1 and 2 is El Salvador, the country in which the most important assembly processes occur. HOLDING: The country of origin of Styles AM8037, AM4378, and AB8348, in Modes 1 and 2 is El Salvador. Based upon international textile trade agreements, products of El Salvador are not presently subject to visa requirements or quota restraints. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division