CLA-2-61:OT:RR:NC:WA:356
Mr. William J. McKelvey
Lunarcorp
1058 South 2500 East
Springville, UT 84663
RE: The tariff classification of men’s T-shirts from India, China and Bangladesh.
Dear Mr. McKelvey:
In your letter dated August 31, 2010, you requested a tariff classification ruling. As requested, your samples will be returned.
The submitted samples are men’s all-white T-shirts constructed from 100% cotton, finely knit jersey fabric that weighs 150 grams per square meter. The bleached white T-shirts have a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom.
You state that you plan to import the T-shirts for sale solely to jails or detention institutions and that the T-shirts will be shipped directly to each receiving facility after importation. You have submitted two sample T-shirts that have a woven fabric label in the center rear neckline that states the name of the jail or detention facility, as well as the country of origin, fiber content and RN Number. You also state that the garments will be destroyed after they have met their “useful life” and not charged to the prisoner.
Although you request classification under heading 9810, that heading provides for articles imported for the use of religious institutions, cemeteries, schools, hospitals, public libraries, institutions established for educational, scientific, literary or philosophical purposes and the like, and applies to importation by the non-profit institutions themselves, rather than importation by a for-profit company, such as Lunarcorp. Please see Headquarters ruling letter HQ 967197 of September 10, 2004 and New York letter NY J88018 of August 25, 2003. Consequently, the T-shirts are not eligible for classification within heading 9810.
The applicable subheading for the T-shirts, if constructed from 100% cotton fabric, 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, hemmed bottom, 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 will be 16.5% ad valorem.
We note that the vendor’s contract, submitted with your inquiry, states that the T-shirts are constructed from a 50% cotton, 50% polyester blended fabric. Following note 2 (A) of section XI, if no textile material predominates by weight, the garment is classifiable in the heading that occurs last in numerical order among those which equally merit consideration. Consequently, if the same garments are imported in a 50% cotton, 50% polyester blend, the applicable subheading would be 6109.90.1007, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boys’: T-shirts: men’s. The duty rate will be 32% ad valorem.
At the time of entry, Customs may verify the actual fiber content of the T-shirts. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information provided.
MARKING:
The T-shirts that will be imported from Bangladesh have a woven fabric loop label sewn into the center rear neckline that shows the detention facility and the garment size on the front of the label and the fiber content, washing instructions, country of origin, and RN number on the back of the label. The country of origin, “Made in Bangladesh,” is in black plain block letters on a white background.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its 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.
As provided in section 134.41 (b), Customs Regulations (19 CFR 134.41 (b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. Section 134.1(d), Customs Regulations (19 CFR 134.1(d)) defines the “ultimate purchaser” generally as the last person in the United States who will receive the article in the form in which it is imported.
In T.D. 54640(6), Customs determined that country of origin marking appearing on the inside center of the neck of shirts, blouses, coats, sweaters, etc., mid-way between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304.
In the instant situation, the marking, “Made in Bangladesh,” is located on the back of the folded loop label and is not visible unless the label is turned over. The back of the folded label is not a conspicuous location for the placement of the country of origin marking and does not constitute an acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.
We cannot comment on the label used for the garments from India without examining an actual label on a finished garment.
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/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division