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May 4, 1999

CLA-2-61:RR:NC:TA:N3:356 D82180

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2065

Ms. Jennifer Kuo
Boaz Corporation
11772 Sorrento Valley Road, Suite 157
San Diego, CA 92121

RE: The tariff classification of men’s pullover garments from Honduras, Jamaica and Mexico.

Dear Ms. Kuo:

In your letter dated September 8, 1998 and in subsequent information submitted to this office, you requested a tariff class?i?fi??ca?tion ruling.

You state that you intend to purchase “blank” garments in the United States and ship them to Taiwan where they will be screen printed and a musical chip added on some styles. The garments will then be compressed into various novelty shapes and shrink wrapped. Two samples, Styles BC-1000 and BC-1000M, were submitted. The garments will be imported in sizes Medium, Large and Extra Large and are made to men’s size specifications.

Style BC-1000 is a pullover garment constructed from 100 percent cotton, finely knit, jersey fabric. The garment features a rib knit mock turtle neck; short, hemmed sleeves; a screen printed design on the center chest; and a hemmed bottom.

Style BC-1000M is a pullover garment constructed from 100 percent cotton, finely knit, jersey fabric. The garment features a rib knit mock turtle neck; short, hemmed sleeves; a screen printed design on the center chest; and a hemmed bottom. Style BC-1000M contains a pre-programmed chip which is inserted into a small, detachable inner pouch on the chest. When pressed, the chip makes sounds, such as a telephone ringing.

The applicable subheading for Styles BC-1000 and BC-1000M will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: of cotton: other: other: other: men's or boys’. The duty rate will be 18.6 percent ad valorem.

You also inquired whether the garments will be dutiable only on the workmanship and compression costs in Taiwan. Although the blank garments will be purchased in the United States, you state that the garments are assembled in Mexico, Honduras and Jamaica. Consequently, the garments are of foreign origin (i.e. Mexico, Honduras, or Jamaica) and are not considered products of the United States.

The screen printing, the addition of the pre-programmed chip, and the compression of the shirts in Taiwan are considered an advancement in value or improvement in condition of the garments. These operations are not considered alterations or repairs. Consequently, the provisions of Chapter 98, HTSUSA, do not apply.

Section 141.2, C.R. states that “Dutiable merchandise imported and afterwards exported, even though duty thereon may have been paid on the first importation, is liable to duty on every subsequent importation into the Customs territory of the United States.” Accordingly, the screen printed and compressed garments are dutiable at their full value upon importation into the United States.

Styles BC-1000 and BC-1000M fall within textile category designation 338. Based upon international tex?tile trade agreements, products of Jamaica and Mexico are subject to visa re?quire?ments and quota restraints. Products of Honduras are not presently subject to visa re?quire?ments or quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the sub?ject mer?chan?dise may be affected. Since part categories are the result of in?ter??na?tion??al bilateral agreements which are sub?ject to frequent re?ne?go?ti?a?tions and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Cur?rent Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for in?spec?tion 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 212-637-7081.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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