MAR-2-05 CO:R:C:V 734031 KG
Patrick D. Gill, Esq.
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017
RE: Country of origin marking of imported shirts; tailored in
Dear Mr. Gill:
This is in response to your letters of January 28, and
February 15, 1991, requesting a country of origin ruling on
behalf of Capital-Mercury Shirt Corporation regarding imported
shirts. At your request, a conference was held with you on this
matter.
FACTS:
Your client will import men's shirts bearing the "Bill
Blass" label. Your client proposes to indicate the country of
origin of the shirts by using the phrase "Tailored in________" on
the labels which are sewn into the shirt.
ISSUE:
Whether the phrase "Tailored in" to designate the country of
origin of the imported shirts satisfies section 304 of the Tariff
Act of 1930, as amended.
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. The Court of
International Trade stated in Koru North America v. United
States, 701 F.Supp. 229, 12 CIT (CIT 1988), that: "In
ascertaining what constitutes the country of origin under the
marking statute, a court must look at the sense in which the term
is used in the statute, giving reference to the purpose of the
particular legislation involved. The purpose of the marking
statute is outlined in United States v. Friedlaender & Co., 27
CCPA 297 at 302, C.A.D. 104 (1940), where the court stated that:
"Congress intended that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the
country of which the goods is the product. The evident purpose
is to mark the goods so that at the time of purchase the ultimate
purchaser may, by knowing where the goods were produced, be able
to buy or refuse to buy them, if such marking should influence
his will."
Part 134, Customs Regulations (19 CFR Part 134), implements
the country of origin marking requirements and exceptions of 19
U.S.C. 1304. Country of origin is defined in 19 CFR 134.1(b) as
the country of manufacture, production, or growth of any article
of foreign origin entering the U.S. The question presented in
this case is whether the phrase "Tailored in" indicates that the
article was made in the named country, as required by 19 U.S.C.
1304.
A Customs Headquarters letter dated August 7, 1959,
circulated by the Customs Information Exchange ("C.I.E.") as
C.I.E. 1205/59 (August 20, 1959), states that "Shirts legibly and
conspicuously marked in collar with sewn label containing words
"Custom Tailored in Japan" and additional cloth label sewn below
with words "Sears Roebuck & Co., Inc., U.S.A." meets marking
requirements of section 304." This C.I.E. treats the phrase
"Custom Tailored in Japan" as synonymous with the phrase "Made in
Japan."
In C.S.D. 89-37 (December 1, 1988), Customs accepted the
phrase "Fabric made in U.S.A. Tailored in Honduras" to indicate
that the country of origin of the article was Honduras. Further,
shirt manufacturers have used the phrase "Tailored in" to mean
"Made in" for mens shirts and it has that connotation within the
industry. In accordance with this ruling and the treatment of
"Tailored in" in C.I.E. 1205/59, we hold that the phrase
"Tailored in" to connote country of origin is acceptable for
men's shirts.
HOLDING:
The term "Tailored in" to designate the country of origin of
imported men's shirts satisfies the requirements of 19 U.S.C.
1304.
Sincerely,
John Durant
Director,
Commercial Rulings Division