CLA-2-OT:RR:NC:WA:356
Mr. Richard Cohen
Loops of LA
701 Jackson Street
Los Angeles, CA 90012
RE: Classification and country of origin determination for a men’s T-shirt; 19 CFR 102.21(c)(2); tariff shift.
Dear Mr. Cohen:
This is in reply to your letter, which was received by this office on March 9, 2009, requesting a classification and country of origin determination for a men’s T-shirt that will be imported into the United States. You state that the manufacturing operations will occur in the United States and Mexico and you have provided a sample of the finished garment for our review. As requested, your sample will be returned.
FACTS:
The submitted sample is a men’s T-shirt constructed from 100% cotton, finely knit, jersey fabric. The garment has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom.
You state that 100% cotton yarns will be knit into fabric and bleached white in the United States and the fabric will then be sent to Mexico where it will be cut into component parts and assembled into T-shirts. The all-white T-shirts will be returned to the United States for garment dyeing, mineral washing, printing and packaging.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the T-shirt will be will be 6109.10.0004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: T-shirts, all white, short, hemmed sleeves, crew or round neckline, or V-neck, with a mitered seam at the center of the V, without pockets, trim or embroidery. The duty rate is 16.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.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
6101-6117 If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.
Paragraph (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.
The submitted garment is not knit to shape and consists of two or more parts. As all of the assembly operations occur in Mexico, the garment is considered “wholly assembled” in a single country, that is, Mexico. As per the terms of the tariff shift requirement, country of origin is conferred in Mexico.
The marking of the subject garment as “Made in Mexico” is consistent with the origin rules set forth in Section 102.21, Customs Regulations, and with the country of origin marking requirements in Part 134, Customs Regulations.
HOLDING:
The country of origin of the sample garment is Mexico.
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