CLA-2 CO:R:C:T 950037 PR
Mr. Vito A. Pipitone
John F. Kilroy Co., Inc.
One World Trade Center
New York, New York 10048
RE: Country of Origin of a Jewish Religious Garment
Dear Mr. Pipitone:
This is in reply to your letter of June 19, 1991, on behalf
of Neatzit Inc., concerning the classification and country of
origin of a Jewish religious garment. Our ruling on the matter
follows.
FACTS:
The articles to be imported are slightly longer than waist
length, V-neck, knit, cotton pullovers. The front and back
panels are not attached at the sides (from the armpit area
downward). However, on each open side there is a single metal
snap which allows the front and back panels to be connected, thus
making the garment form-fitting. There are four wool tassels
that have been inserted through premade holes, one at each of the
lower corners of each panel.
The garments with the four tassel holes, but without the
tassels, will be made in China and exported to Israel. There the
tassels will be inserted into the premade holes and knotted. The
garments will then be exported to the United States.
The imported garments, which you state are known as tallit
katans or arba kanfoths, are prayer shawls which are incomplete
and unusable for their intended purpose without the tassels
(tzitzit).
ISSUE:
The issues presented are (1) whether the subject merchandise
is a product of China or a product of Israel for tariff purposes,
and (2) how is the merchandise classified in the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
-2-
LAW AND ANALYSIS:
Country of Origin
Section 12.130, Customs Regulations (19 CFR 12.130),
provides, in pertinent part, as follows:
(b) Country of origin. For the purpose of this section
* * * a textile or textile product, subject to section
204, which consists of materials produced or derived
from, or processed in, more than one foreign territory
or country, or insular possession of the U.S., 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.
* * *
(d) Criteria for determining country of origin. The
criteria in paragraphs (d)(1) and (2) of this section
shall be considered in determining the country of
origin of imported merchandise. These criteria are not
exhaustive. One or any combination of criteria may be
determinative, and additional factors may be
considered.
(1) A new and different article of commerce will
usually result from a manufacturing or processing
operation if there is a change in:
(i) Commercial designation or identity,
(ii) Fundamental character or
(iii) Commercial use.
(2) In determining whether merchandise has been
subjected to substantial manufacturing or processing
operations, the following will be considered:
(i) The physical change in the material or article
as a result of the manufacturing or processing
operations in each foreign territory or country, or
insular possession of the U.S.
(ii) The time involved in the manufacturing or
processing operations in each foreign territory or
country, or insular possession of the U.S.
-3-
(iii) The complexity of the manufacturing or
processing operations in each foreign territory or
country, or insular possession of the U.S.
(iv) The level or degree of skill and/or technology
required in the manufacturing or processing operations
in each foreign territory or country, or insular
possession of the U.S.
(v) The value added to the article or material in
each foreign territory or country, or insular
possession of the U.S., compared to its value when
imported into the U.S
In addition to Section 12.130, the United States-Israel Free
Trade Area Implementation Act of 1985 (Act of 1985) (General Note
3(c)(vi)), Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) must be considered in determining whether the
merchandise is eligible for the special tariff treatment accorded
to products of Israel imported directly into the United States.
Subsection (B)(1) of that note requires that merchandise is a
product of Israel only if:
[E]ach article is the growth, product or manufacture of
Israel or is a new or different article of commerce
that has been grown, produced or manufactured in
Israel.
In this instance, while the tassels may be necessary for the
garments intended use as religious apparel, the identity of the
garments is fixed with certainty in China. In their condition as
imported into Israel, the garments are substantially complete and
the processing done in that country is relatively minor in nature
and does not change their essential character. Accordingly, the
processing performed in Israel is insufficient to create a new or
different article of commerce for purposes of the Act of 1985, or
to convert them into products of Israel within the purview of
12.130, Customs Regulations. Since the merchandise has been
manufactured in China and further processed in Israel, it must be
accompanied by a multicountry declaration, the form for which is
contained in 12.130(f)(2).
Classification
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule
of the United States (HTSUSA). GRI 1 provides that for legal
purposes, classification shall be determined according to the
terms of the headings in the tariff and according to any
pertinent section or chapter notes. This general rule is the
only one which must be considered in order to classify the
instant merchandise.
-4-
The submitted sample is a garment. Its religious
significance and use does not negate that fact. In Customs
Headquarters Ruling Letter (HRL) 038858, dated May 1, 1975,
Customs ruled that yarmulkes, which, like the instant
merchandise, are worn solely for religious purposes, were
nevertheless classifiable under the provisions for headwear. See
also HRL 082753, dated March 16, 1989, which classified a
clerical shirt under provisions for apparel; and HRL 088473,
dated March 21, 1991, classifying an overcoat intended
exclusively for praying, but used to get to and from the
synagogue, under a heading for coats.
Although made of T-shirt material, the sample, because of
the open sides and lack of sleeves, is clearly not a T-shirt.
Likewise, while referred to as a prayer shawl, the garment is
clearly not a shawl. Albeit it is worn under outer clothing, the
garment is not known commercially as underwear. Our information
is that this merchandise is not regarded as underwear in the
Jewish community and that it is worn in conjunction with normal
underwear. In addition, the tassels are intended to be seen,
thus, in our view, further negating classification of these
garments as underwear.
The provisions for tops in the HTSUSA cover a variety of
nonenumerated upper body garments and we believe that the instant
merchandise falls within the grouping of merchandise classifiable
under those provisions.
HOLDING:
Merchandise represented by the submitted sample with the
tassels attached is a product of China for duty, marking, and
textile restraint purposes and is classifiable under the
provision for men's or boys' cotton knit tops, in subheading
6114.20.0005, HTSUSA. The rate of duty applicable to this
merchandise, is 11.5 percent ad valorem and the textile and
apparel category applicable to this merchandise is 338.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
-5-
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Dick Crichton--OTO
1cc: Cynthia Reese
1cc: Area Director, JFK Int'l Airport