MAR-2-05 CO:R:C:V 733786 KG
Ms. Vivian B. Harvey
Mariposa
1497 Belmont Road
Columbus, Ohio 43201
RE: Country of origin marking of imported T-shirts; 19 CFR
12.130(c); embroidery
Dear Ms. Harvey:
This is in response to your letter of September 1, 1990,
requesting a country of origin ruling regarding imported T-
shirts. A sample T-shirt was submitted for examination.
FACTS:
Your company purchases T-shirts made in the U.S. and ships
them to Guatemala where they are embroidered by hand. The sample
is a royal blue 100% cotton T-shirt embroidered with over 40
small figures of animals. Some animal figures contain several
colors of thread. After being embroidered, the T-shirts are
shipped back to the U.S. for sale. Because the T-shirts are made
in the U.S., they each have a cloth label sewn into the neck
which has the legend "Made in the U.S." on the front together
with the size.
ISSUE:
What is the proper country of origin marking of a
domestically made T-shirt embroidered in Guatemala?
LAW AND ANALYSIS:
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides that, unless excepted, every article of foreign
origin imported into the U.S. shall be marked in a conspicuous
place as legibly, indelibly, and permanently as the nature of the
article (or container) will permit, in such a manner as to
indicate to the ultimate purchaser in the U.S. the English name
of the country of origin of the article. The Court of
International Trade stated in Koru North America v. United
States, 701 F.Supp. 229, 12 CIT (CIT 1988), that: "In
ascertaining what constitutes the country of origin under the
marking statute, a court must look at the sense in which the term
is used in the statute, giving reference to the purpose of the
particular legislation involved. The purpose of the marking
statute is outlined in United States v. Friedlaender & Co., 27
CCPA 297 at 302, C.A.D. 104 (1940), where the court stated that:
"Congress intended that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the
country of which the goods is the product. The evident purpose
is to mark the goods so that at the time of purchase the ultimate
purchaser may, by knowing where the goods were produced, be able
to buy or refuse to buy them, if such marking should influence
his will."
Section 12.130, Customs Regulations (19 CFR 12.130),
provides country of origin requirements for textiles and textile
products. According to 19 CFR 12.130(c), any product of the U.S.
which is returned after being advanced in value or improved in
condition abroad or assembled abroad may not, upon its return to
the U.S., be considered a product of the U.S. Customs recently
ruled in HQ 555760 (November 16, 1990), that U.S.-made T-shirts
embroidered in Guatemala were advanced in value and improved in
condition abroad and therefore, could not be considered a product
of the U.S. and that the original label in the T-shirt which
stated that the T-shirt was made in the U.S. must be removed.
This case is indistinguishable from HQ 555760. The extent of the
embroidering and the use of different colors of thread advances
the T-shirt in value and improves it in condition. Therefore,
pursuant to 19 CFR 12.130(c), the country of origin of the
embroidered T-shirt would be Guatemala. The original country of
origin label in the T-shirt must be removed, as it is an
inappropriate label and would be misleading. The T-shirt must be
marked to indicate to the ultimate purchaser in the U.S. that
Guatemala is the country of origin. A label with a legend such
as "Made in Guatemala, U.S.A. fabric" or "Product of Guatemala,
U.S.A. fabric" would be acceptable.
HOLDING:
Pursuant to 19 CFR 12.130(c), the country of origin of the
embroidered T-shirt would be Guatemala because the original T-
shirt is advanced in value and improved in condition abroad.
Therefore, for the purposes of 19 U.S.C. 1304 the T-shirt must be
marked to indicate that Guatemala is the country of origin.
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
177.9(b)(1), Customs Regulations (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 connection with the
ruling request and incorporated in the ruling letter, either
directly, by reference, or by implication is accurate and
complete in every material respect. Should it subsequently be
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, it is
recommended that a new ruling request be submitted in accordance
with section 177.2. Customs Regulations (19 CFR 177.2).
Sincerely,
John Durant
Director,
Commercial Rulings Division