HQ 0082924 - Classification and country of origin of shirt and blouse parts - United States International Trade Commision Rulings

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HQ 082924

March 26, 1990

CLA-2:CO:R:C:G 082924 DRR

CATEGORY: CLASSIFICATION

Mr. Patrick Gill
Rode & Qualey
295 Madison Ave
New York, New York 10017

RE: Classification and country of origin of shirt and blouse parts

Dear Mr. Gill:

This is in reference to a letter from Ms. Diane Weinstein, formerly of your office, dated October 13, 1988, requesting, on behalf of Hampco Apparel, Inc., the classification and country of origin of certain shirt and blouse parts under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue are shirt and blouse parts which will be cut in a unspecified Caribbean country (Country B) from fabric imported from some other unspecified country (Country A). The fabric will be in chief weight of either cotton or man-made fibers. The pieces of fabric will be marked and cut in Country B into two collars, two bands, two fronts, one pocket, four cuffs, two sleeve plackets, one back and two yokes. The parts will be shipped from Country B to the United States where they will be assembled and finished into garments.

ISSUES:

What is the proper classification of the parts under the HTSUSA.

Whether the fabric at issue is substantially transformed by processing to be considered a product of Country B.

LAW AND ANALYSIS:

Classification of merchandise is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1
states that classification is determined according to the terms of the headings and subheadings and chapter notes. Heading 6117, HTSUSA, provides for other made up clothing accessories, knitted or crocheted, parts of garments or of clothing accessories. Heading 6217, HTSUSA, provides for other made up clothing accessories, parts of garments or of clothing accessories. The classification and applicable textile category of the parts cannot be specifically determined without further information about the fabric.

Section 12.130, Customs Regulations (19 CFR 12.130), provides, in pertinent part, that a textile or textile product which consists of materials produced or derived from, or processed in, more than one foreign territory or country, or insular possession of the United States, shall be a product of that foreign territory or country, or insular possession where it last underwent a substantial transformation. A textile or textile product will be considered to have undergone a substantial transformation if it has been transformed by means of substantial manufacturing or processing operations into a new and different article of commerce. A new and different article of commerce will usually result from a manufacturing or processing operation if there is a change in commercial designation or identity, fundamental character or commercial use. The criteria used to determine whether a substantial transformation has taken place include the physical change in the article, the time, complexity and value added by the operation.

Treasury Decision (T.D.) 85-38, published March 5, 1985, states, at page 67, that cutting fabric into garment parts (emphasis added) constitutes a substantial transformation. Therefore, the shirt and blouse parts in question are considered to be a product of Country B.

HOLDING:

The blouse and shirt parts at issue cannot be specifically classified with the information provided. The country of origin of the merchandise at issue is Country B.

Sincerely,

John Durant, Director

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