CLA-2-61:RR:NC:TA:N3:356 D83320
Mr. David Griffin
Tricom Trade Inc.
4515 Mariette Avenue
Montreal, Quebec H4B 2G3
Canada
RE: The tariff classification and applicability under HTS 9802
of a men's T-shirt from a Caribbean Basin or South American
country.
Dear Mr. Griffin:
In your letter dated October 9, 1998, you requested a tariff
classification ruling. As requested, your sample will be
returned.
Style 9802 is a men's T-shirt constructed from 100 percent
cotton, finely knit, jersey fabric. Style 9802 is dyed and
features a rib knit crew neckline; short, hemmed sleeves; and a
hemmed bottom.
The applicable subheading for Style 9802 will be
6109.10.0012, Harmonized Tariff Schedule of the United States
(HTS), which provides for: T-shirts: of cotton: other: other T-shirts: men's. The duty rate will be 19.2 percent ad valorem.
You also inquire whether the T-shirts are eligible for
preferential duty treatment under HTS 9802.00.80. You state that
the fabric is formed in Canada from U.S. cotton yarn; the fabric
is sent to the United States where it is cut into component parts
ready for assembly; and the components are then sent to a
Caribbean Basin or South American country for sewing (assembly)
into finished garments.
Heading 9802 provides for articles assembled abroad in whole
or in part of fabricated components, the product of the United
States, which (a) were exported in condition ready for assembly
without further fabrication, (b) have not lost their physical
identity in such articles by change in form, shape or otherwise,
and (c) have not been advanced in value or improved in condition
abroad except by being assembled and except by operations
incidental to the assembly process such as cleaning, lubricating,
and painting. All three requirements of subheading 9802.00.80,
HTSUS, must be satisfied before a component may receive a duty
allowance. Any significant process, operation, or treatment
whose primary purpose is the fabrication, completion, physical or
chemical improvement of a component precludes the application of
the exemption under subheading 9802.00.80, HTSUS, to that
component.
The imported T-shirt meets the above requirements, and is
eligible for a duty allowance under HTS heading 9802 upon its
return to the United States. An article entered under this
tariff provision is subject to duty upon the full value of the
assembled article, less the cost or value of such U.S.
components, upon compliance with the documentary requirements of
section 10.24, Customs Regulations (19 C.F.R. 10.24).
Style 9802 falls within textile category designation 338.
Based upon international textile trade agreements, products of
certain Caribbean Basin and South American countries are subject
to visa requirements and quota restraints.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for in-
spection at your local Customs office.
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 listed
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 212-466-5877.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division