MAR 2-05 CO:R:C:V 732485 pmh
Mr. Alan R. Klestadt
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017
RE: Country of origin marking requirements for imported cotton T-
shirts
Dear Mr. Klestadt:
This is in response to your letter dated June 13, 1989, on
behalf of your client, International Knitwear Co. (the importer),
requesting a ruling on the country of origin marking requirements
for cotton T-shirts.
FACTS:
Tubular cotton cloth is knit in continuous lengths in either
India, Pakistan, Bangladesh, Egypt or Turkey. The fabric is
bleached, dyed and shipped in 20-40 kilo bales to Malta. The
fabric is not marked for cutting prior to shipment. In Malta the
fabric is cut into multiple layers and subsequently cut into T-
shirt components (i.e., a tubular T-shirt body, sleeves and slips
which are used to form the taping in the neck and shoulders).
The ribbed neckband is the only component that is knit in Malta.
It also is subsequently cut to size. All the cut components,
including the neckband, are then sewn together and hemmed to form
a finished T-shirt. A textile label bearing the country of
origin, the fiber content and the size and care instructions,
will be permanently sewn into the finished garment. The garments
are shipped to the U.S. in individual polybags.
ISSUE:
Whether Malta is the country of origin of the subject T-
shirts, for purposes of 19 U.S.C. 1304.
Whether the proposed label satisfies country of origin
marking requirements.
-2-
LAW AND ANALYSIS:
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides that, unless excepted, every article of foreign
origin imported into the U.S. shall be marked in a conspicuous
place as legibly, indelibly, and permanently as the nature of the
article (or container) will permit, in such a manner as to
indicate to the ultimate purchaser in the U.S. the English name
of the country of origin of the article. Part 134, Customs
Regulations (19 CFR Part 134), implements the country of origin
marking requirements and exceptions of 19 U.S.C. 1304. Section
134.41(b), Customs Regulations (19 CFR 134.41(b)), provides that
the marking of an imported product must be conspicuous enough so
that the ultimate purchaser will be able to find the marking
easily and read it without strain.
Because the articles in question are textile products
subject to section 204 of the Agricultural Act of 1956, as
amended (7 U.S.C. 1854), section 12.130, Customs Regulations (19
CFR 12.130) is applicable. Section 12.130 provides that the
country of origin of a textile product is that foreign territory,
country or insular possession where the article last underwent a
substantial transformation. Section 12.130(e)(iv), Customs
Regulations (19 CFR 12.130(e)(iv)) states that the cutting of
fabric into parts and the assembly of those parts into the
completed article will usually result in the processing country
being the country of origin. Furthermore, Customs has held that
the cutting of fabric (which contains no indication where that
fabric is to be cut) into garment parts, constitues a substantial
transformation of the fabric and the parts become a product of
the country where the fabric is cut. (See ruling 731028, dated
July 18, 1988.)
In this case, the cotton fabric is imported unmarked for
cutting, cut into pieces and the pieces assembled into finished
T-shirts in Malta. We find, therefore, that Malta is the country
of origin of the finished T-shirts.
With regard to the proposed label bearing the name of the
country of origin, since you have not submitted a sample of the
label, we can not rule definitively on whether the marking in
this case is in compliance with the country of origin marking
requirements. However, a textile label which clearly indicates
Malta as the country of origin and otherwise satisfies the
requirements of 19 U.S.C. 1304 and 19 CFR Part 134, would be
acceptable.
-3-
You have not indicated where on the T-shirt the fabric label
will be affixed. Customs ruled in T.D. 54640(6) that shirts,
blouses and sweaters must be marked by means of a fabric label
sewn on the inside center of the neck midway between the shoulder
seams. We suggest you place the label in this location so that
it is readily visible to the ultimate purchaser at the time of
purchase. If, at the time of retail, the T-shirts are packaged
in such a way so that the fabric label is obscured, the retail
package should be marked with the country of origin in compliance
with 19 U.S.C. 1304 and 19 CFR Part 134.
HOLDING:
The T-shirts in this case are products of Malta and should
be marked accordingly by means of a fabric label sewn into the
neck area of each T-shirt. Such label must satisfy the
requirements of 19 U.S.C. 1304 and 19 CFR Part 134. If the T-
shirts are sold in packaging that obscures the fabric label, the
packaging must also be marked in compliance with the country of
origin marking requirements.
Sincerely,
Marvin M. Amernick
Chief, Value, Special Programs
and Admissibility Branch