CLA-2-61:S:N:N5:356 890633
Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, New York 10038
RE: The tariff classification of a man's knit shirt from Korea.
Dear Ms. Shoule:
In your letter dated September 22, 1993, you requested a tariff classifi-
cation ruling on behalf of Daewoo International (America) Corp., and a country
of origin determination for quota and marking purposes.
Style No. DW 1 is a man's short sleeved shirt which is constructed from
65 percent polyester, 35 percent cotton, interlock knit fabric that measures
more than 10 stitches per linear centimeter counted in both the horizontal and
vertical directions. The garment features a rib knit spread collar; a partial
front opening with a two button placket; short sleeves with rib knit cuffs;
and a hemmed bottom with side slits and a tail.
In your letter, you state that the yarn, thread, buttons, hangers,
labels, hang tags, polybags, and cartons are manufactured in Korea; the yarn
is knit, dyed and set in Korea; and the material is cut to shape in Korea.
All the components are then shipped to the People's Republic of China where
the cut material, buttons, etc., are assembled into polo shirts. You indicate
that the assembly process in China consists of a simple sewing together of two
or more pieces. The assembled garment is then hung on a hanger, put into a
polybag, and packed into a carton for export to the United States.
You have submitted a sample of the unassembled garment in the condition
as exported from Korea, as well as a sample of the finished product after
assembly in China. You have also submitted a cost breakdown which shows that
84 percent of the total value of the goods is Korean and 16 percent of the
total value of the goods is Chinese.
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 No. DW 1 has all its component parts manufactured in Korea, and the
fabric is cut to shape in Korea. An examination of the garment pieces and the
finished garment indicates that the assembly operations required to complete
the garment are fairly simple sewing operations which do not require highly
skilled workers or a substantial amount of time. Consequently, we do not be-
lieve that these simple assembly operations constitute a substantial manufac-
turing or processing operation as described in 19 C.F.R., Section 12.130.
The country of origin of this garment for quota and marking purposes, there-
fore, is Korea.
Section 304 of the Tariff Act of 1930 (19 U.S.C. 1304) provides that
articles of foreign origin imported into the United States must be legibly,
conspicuously and permanently marked to indicate the country of origin to the
ultimate purchaser in the United States. Wearing apparel such as the garment
in question must be legibly and conspicuously marked with the name of the
country of origin by means of a fabric label sewn or otherwise permanently
affixed on the inside center of the neck midway between the shoulder seams or
in that immediate area. In addition, this garment is subject to the
requirements of the Textile Fiber Products Identification Act. You should
contact the Federal Trade Commission, Washington, D.C. for information on
these requirements.
As requested, your samples will be returned.
The applicable subheading for Style No. DW 1 will be 6105.20.2010,
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 34.6 percent ad valorem.
This garment falls within textile category designation 638. Based upon
international textile trade agreements, products of Korea 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 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.
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