MAR-2-05 CO:R:C:V 734676 AT
Ms. Teresa Soza
Umbro International
3205 N. Pleasantburg Drive
Greenville, South Carolina 29609
RE: Country of origin marking of imported reversible shorts;
19 CFR 10.22; 19 CFR 134.41; T.D. 71-264(3); HQ's 731513,
734975;
Dear Ms. Soza:
This is in response to your letters dated May 27 and October
15, 1992, requesting a ruling on acceptable country of origin
markings for imported reversible shorts from Mexico. A sample
was submitted with your letter.
FACTS:
You state that your company intends to import reversible
shorts from Mexico into the U.S. The submitted sample is a green
and black colored pair of reversible shorts with a black tie
string around the waistband and a rear pocket. Two labels are
sewn inside the rear pocket. The first label is printed with the
words "Umbro" and "Made in U.S.A.". With respect to the marking
on the first label you claim that although the sample is marked
in this manner, you do not intend to mark the imported shorts
with the words "Made in U.S.A.", but in fact only the word
"Umbro" will appear on the first label. The second label which
appears directly below the first is printed with the words
"Assembled in Mexico of U.S. Components" in blue lettering
approximately 4.5 point (a point is a unit of measurement
approximately equal to 0.01384 inches or nearly 1/72 inches and
all type sizes are a multiple of this unit). Other information,
such as the size, fiber content and care instructions are also
printed on the label. A hangtag is attached to the outer-
waistband by means of a plastic string. The words "Assembled in
Mexico of U.S. Components" are printed on a paper label attached
to the hang tag in blue lettering approximately 7 point. A
picture of men playing soccer on the beach and Umbro's registered
trade mark "Sand Soccer" also appears on the hangtag.
ISSUE:
Whether the proposed marking of the sample reversible shorts
satisfies the country of origin marking requirements of 19 U.S.C.
1304 and 19 CFR Part 134?
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 its 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. Congressional intent in
enacting 19 U.S.C. 1304 was "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." United States v. Friedlander & Co., 27
C.C.P.A. 297 at 302; C.A.D. 104 (1940).
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), requires that the marking be placed so that an
ultimate purchaser will be able to find the marking easily and
read it without strain.
Customs ruled in T.D. 71-264(3), that trousers, slacks,
jeans and similar wearing apparel must be marked by means of a
permanent label affixed in a conspicuous location on the garment,
such as the inside of the waistband. Nevertheless, Customs has
allowed some leeway for reversible garments that are otherwise
conspicuously and legibly marked.
In HQ 731513 (November 15, 1988), Customs allowed a
reversible ladies jacket to be marked with the country of origin
on a paper hangtag attached to the neck area of the garment. In
that ruling, Customs considered the fact that the jacket was
designed to be reversible and that removal of the fabric label
sewn into the jacket could damage the jacket. In HQ 732975
(March 13, 1990), Customs ruled that a reversible tank top could
be marked with a hangtag attached to the neck area which
contained the country of origin along with the RN number, size,
style and washing instructions.
Similarly, in this case, a paper hangtag marked with the
country of origin is attached to the waistband of the shorts by
means of a plastic string. Like the reversible jacket and tank
top rulings, the hangtag in this case is attached to the
waistband as prescribed by T.D. 71-264(3). Although the country
of origin marking is not affixed to the garment, we find that the
hangtag is conspicuously located on the shorts. The marking
"Assembled in Mexico of U.S. Components" printed in blue
lettering approximately 7 point is easy to find and read upon a
casual examination. Also, the hangtag satisfies the permanency
requirements of 19 CFR 134.44(b). The hangtag is very difficult
to pull off without damaging the shorts and would withstand
normal handling and remain on the shorts until it reaches the
ultimate purchaser. Further, a second label is sewn inside the
pocket of the shorts marked with the country of origin "Assembled
in Mexico Of U.S. Components", although we find that this marking
is not conspicuous upon a casual examination by an ultimate
purchaser. Accordingly, we find that the paper hangtag attached
to the reversible shorts by means of a plastic string and marked
"Assembled in Mexico of U.S. Components" satisfies the marking
requirements provided in 19 U.S.C. 1304 and 19 CFR Part 134.
The marking "Assembled in Mexico of U.S. Components" is an
acceptable country of origin marking for the reversible shorts
provided that the article is entitled to an exemption under
subheading 9802.00.80, HTSUSA, and the conditions set forth in
Section 10.22, Customs Regulations (19 CFR 10.22) are satisfied.
Section 10.22 provides that:
Assembled articles entitled to the exemption are
considered products of the country of assembly for
the purposes of the country of origin marking
requirements of section 304, Tariff Act of 1930, as
amended (19 U.S.C. 1304). If an imported assembled
article is made entirely of American-made materials, the
United States origin of the material may be disclosed by
using a legend such as "Assembled in --- from material of
U.S. origin," or a similar phrase.
Accordingly, if the imported reversible shorts are eligible to be
imported under subheading 9802.00.80, and the shorts are
assembled entirely of American-made materials, the phrase
"Assembled in Mexico of U.S. Components" is an acceptable country
of origin marking.
HOLDING:
The proposed country of origin marking on the imported
reversible shorts, as described above, satisfies the marking
requirements of 19 U.S.C. 1304 and 19 CFR 134, provided that the
shorts are eligible for a duty exemption under subheading
9802.00.80 HTSUSA and the assembled components are entirely
American-made materials. The sewn-in pocket label, discussed
above, must not be marked "Made in U.S.A.".
Sincerely,
John Durant, Director
Commercial Rulings Division