CLA-2-61:S:N:N3-I:356 881550
TARIFF NOS.: 6105.10.0010; 6110.20.2065
Mr. Michael Chunka
Miles & Joffroy Inc.
1185 Avenida Costa Este
Suite 1600
Otay Mesa, California 92073
RE: The tariff classification of men's knit garments from
Mexico.
Dear Mr. Chunka:
In a letter dated October 26, 1992, resubmitted on December 18,
1992, a request for a tariff classification ruling and a country
of origin determin- ation was made by your firm on behalf of the
Superior Garment Manufacturing Company Ltd.
Style FKS-06 is a man's short sleeved shirt which is
constructed from a 100 percent cotton, jersey knit fabric that
measures 11 stitches in the horizontal direction and 14 stitches
in the vertical direction per linear centimeter. The garment
features a rib knit spread collar; a partial front opening with a
two button placket; embroidery on the left chest; short sleeves
with rib knit cuffs; and a hemmed bottom with side slits and a
tail.
Style FKS-07 is a man's short sleeved garment which is
constructed from a 100 percent cotton, pique knit fabric that
measures 8 stitches in the horizon-tal direction and 12 stitches
in the vertical direction per linear centimeter. The garment
features a rib knit spread collar; a partial front opening with a
two button placket; embroidery on the left chest; short sleeves
with rib knit cuffs; and a hemmed bottom with side slits and a
tail.
The applicable subheading for Style No. FKS-06 will be
6105.10.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for: men's or boys' shirts, knitted or
crocheted: of man-made fibers: other: men's. The duty rate will
be 21 percent ad valorem.
The applicable subheading for Style No. FKS-07 will be
6110.20.2065, Harmonized Tariff Schedule of the United States
(HTS), which provides for: sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted: of
cotton: other: other: other: men's or boys'. The duty rate will
be 20.7 percent ad valorem.
In your letter you state that the fabric will be imported from
China and will be shipped in-bond through the United States to
Tijuana, B.C. Mexico. In Mexico, the patterns will be made; the
fabric will be die cut to form the garment pieces; the pieces
will be assembled by sewing; and the garments will be washed,
pressed, labeled, folded and placed in plastic bags for shipping.
Title 19 of the Code of Federal Regulations (C.F.R.), Section
12.130, states that a textile product subject to the regulations
shall be the product of the country where the whole of its
growth, production, or manufacture occurs. If the product is made
of materials produced or derived from, or processed in, more than
one foreign country, then the country of origin shall be that in
which the product last underwent a substantial transformation.
Style Nos. FKS-06 and FKS-07 are cut to shape and sewn together
in Mexico. We believe that these operations constitute a
substantial manufacturing or processing operation as described in
19 C.F.R., Section 12.130. Consequently, the country of origin
of these garments, for quota and marking purposes, is Mexico.
Style Nos. FKS-06 and FKS-07 fall within textile category
designation 338. Based upon international textile trade
agreements, products of Mexico are subject to visa requirements
and quota restraints.
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 sub-
ject 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.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have already been filed, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F.
Maguire
Area Director
New York
Seaport