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NY 881550




January 27, 1993

CLA-2-61:S:N:N3-I:356 881550

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6105.10.0010; 6110.20.2065

Mr. Michael Chunka
Miles & Joffroy Inc.
1185 Avenida Costa Este
Suite 1600
Otay Mesa, California 92073

RE: The tariff classification of men's knit garments from Mexico.

Dear Mr. Chunka:

In a letter dated October 26, 1992, resubmitted on December 18, 1992, a request for a tariff classification ruling and a country of origin determin- ation was made by your firm on behalf of the Superior Garment Manufacturing Company Ltd.

Style FKS-06 is a man's short sleeved shirt which is constructed from a 100 percent cotton, jersey knit fabric that measures 11 stitches in the horizontal direction and 14 stitches in the vertical direction per linear centimeter. The garment features a rib knit spread collar; a partial front opening with a two button placket; embroidery on the left chest; short sleeves with rib knit cuffs; and a hemmed bottom with side slits and a tail.

Style FKS-07 is a man's short sleeved garment which is constructed from a 100 percent cotton, pique knit fabric that measures 8 stitches in the horizon-tal direction and 12 stitches in the vertical direction per linear centimeter. The garment features a rib knit spread collar; a partial front opening with a two button placket; embroidery on the left chest; short sleeves with rib knit cuffs; and a hemmed bottom with side slits and a tail.

The applicable subheading for Style No. FKS-06 will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boys' shirts, knitted or crocheted: of man-made fibers: other: men's. The duty rate will be 21 percent ad valorem.

The applicable subheading for Style No. FKS-07 will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The duty rate will be 20.7 percent ad valorem.

In your letter you state that the fabric will be imported from China and will be shipped in-bond through the United States to Tijuana, B.C. Mexico. In Mexico, the patterns will be made; the fabric will be die cut to form the garment pieces; the pieces will be assembled by sewing; and the garments will be washed, pressed, labeled, folded and placed in plastic bags for shipping.

Title 19 of the Code of Federal Regulations (C.F.R.), Section 12.130, states that a textile product subject to the regulations shall be the product of the country where the whole of its growth, production, or manufacture occurs. If the product is made of materials produced or derived from, or processed in, more than one foreign country, then the country of origin shall be that in which the product last underwent a substantial transformation.

Style Nos. FKS-06 and FKS-07 are cut to shape and sewn together in Mexico. We believe that these operations constitute a substantial manufacturing or processing operation as described in 19 C.F.R., Section 12.130. Consequently, the country of origin of these garments, for quota and marking purposes, is Mexico.

Style Nos. FKS-06 and FKS-07 fall within textile category designation 338. Based upon international textile trade agreements, products of Mexico 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 sub- ject 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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F.
Maguire

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