United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0952552 - HQ 0952621 > HQ 0952569

Previous Ruling Next Ruling


HQ 952569


January 13, 1993

CLA-2 CO:R:C:T 952569 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6205.20.2025; 6206.30.3040

Ronald L. Lykins
Contract Administrator
Jaguar Oil & Gas Corporation
328 North Lake Drive
Prestonsburg, KY 41653

RE: Classification of shirts

Dear Mr. Lykins:

This letter is in response to your inquiry of August 11, 1992, requesting the tariff classification and country of origin of shirts.

FACTS:

You have submitted three samples for classification. You have not designated style numbers for these samples. Sample 1 is a knit cotton women's short sleeved upper body garment of T- shirt fabric. It is extensively decorated on its front portion with appliques, including gold colored strips and sequins.

Sample 2 is a woven cotton shirt. It has a collar, a full frontal opening with right over left button closures, two breast pockets and long sleeves with cuffs, which have button closures. The shirt has printed or painted designs on its front surface.

Sample 3 is a men's woven cotton shirt. It has a collar with a collar pin, a full frontal opening with left over right button closures, a breast pocket and long sleeves with cuffs, which have button closures.

You state the following concerning the processing of the subject shirts:

1. Art work designed in the United States.

2. Shirts made of 100 percent cotton in Tunisia.

3. Shirts assembled in Tunisia for export to the United States
ISSUE:

How are the shirts at issue classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

What is the country of origin for the merchandise at issue?

LAW AND ANALYSIS:

Classification

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6109, HTSUSA, provides for T-shirts, knitted or crocheted. Sample 1 is made of T-shirt fabric, but is not classifiable as a T-shirt because of the extensive appliques. See, e.g., Headquarters Ruling Letter (HRL) 087211, dated October 9, 1990, in which we discuss what features exclude an upper body garment from being classified as a T-shirt, including extensive embroidery and applique work, and HRL 089834, dated September 26, 1991. Therefore Sample 1 is classifiable in Heading 6110 as a pullover.

Sample 2 is a woven cotton shirt with right over left closure. Note 8 to Chapter 62, HTSUSA, states the following:

Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Sample 2 has a right over left closure and has the cut and appearance of a women's garment. Consequently, it is classifiable in Heading 6206, HTSUSA, which provides for women's other woven shirts.

Sample 3 is a men's woven shirt. The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, November 23, 1988, at page 15, state concerning dress shirts the following:

A nonknit dress shirt should have collar and sleeve sizes stated in inches in men's sizes and in year or months in boys' sizes. For men's sizes: The collar size should be specific (i.e., 15, not 15-15 1/2) while the sleeve length can be a combination such as 32-33 or 34-35, consistent with trade practice. Short sleeve dress shirts will usually show a single collar size, perhaps with an explanatory phrase such as "half sleeve."

Sample 3 meets the requirements for dress shirts contained in the Textile Guidelines and has the appearance of a dress shirt. Consequently, it is classifiable in Heading 6205.

Sample 3 also contains a collar pin. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The collar pin is a composite good, and the shirt provides the essential character. Consequently, the collar pin is classified with the shirt.

Country of Origin

Country of origin determinations for textile products are subject to Section 12.130 of the Customs Regulations (19 CFR 12.130). Section 12.130(b) provides that a textile product that is processed in more than one country or territory shall be a product of that country or territory where it last underwent a substantial transformation. A 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.

Section 12.130(d) of the Customs Regulations sets forth criteria in determining whether a substantial transformation of a textile product has taken place. This regulation states that these criteria are not exhaustive; one or any combination of criteria may be determinative, and additional factors may be considered.

Section 12.130(d)(1) states that a new and different article of commerce will usually result from a manufacturing or processing operation if there is a change in:

(i) Commercial designation or identity,
(ii) Fundamental character or
(iii) Commercial use.

Section 12.130(d)(2) of the Customs Regulations states that in determining whether merchandise has been subjected to substantial manufacturing or processing operations, the following will be considered:

(i) The physical change in the material or article as a result of the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(ii) The time involved in the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(iii) The complexity of the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(iv) The level or degree of skill and/or technology required in the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(v) The value added to the article or material in each foreign territory or country, or insular possession of the U.S., compared to its value when imported into the U.S.

Since we do not have sufficient information concerning the factors listed above, we are unable to make a determination concerning the country of origin for the merchandise at issue at this time. We would also need more detailed information concerning the manufacturing and processing operations performed in each country to create the merchandise.

If you still wish to receive a ruling concerning the country of origin of the submitted merchandise, please submit a new request, containing the additional information requested, to the following address:

Mr. John Durant
Director
Commercial Rulings Division
U.S. Customs Service
Franklin Court
1301 Constitution Avenue, N.W.
Washington, D.C. 20229

HOLDING:

Sample 1 is classified under subheading 6110.20.2075, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, other, women's or girls'. The rate of duty is 20.7 percent ad valorem, and the textile category is 339.

Sample 2 is classified under subheading 6206.30.3040, HTSUSA, which provides for women's or girls' blouses, shirts and shirt-blouses, of cotton, other, other, other, women's. The rate of duty is 16.4 percent ad valorem, and the textile category is 341.

Sample 3 is classified under subheading 6205.20.2025, HTSUSA, which provides for men's or boys' shirts, of cotton, other, dress, other, men's. The rate of duty is 21 percent ad valorem, and the textile category is 340.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

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 inspection at your local Customs office.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: