CLA-2:CO:R:C:G 082924 DRR
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
-2-
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
Commercial Rulings Division
6 cc: A.D., N.Y. Seaport
D.Rimmer library
typed/peh
085258