The tariff classification of men's knit T-shirts from Mexico.

NY 884624 April 28, 1993 CLA-2-61:S:N:N5:356 884624 CATEGORY: Classification TARIFF NOS.: 6109.10.0005; 6109.10.0009 Mr. Kirit D. Patel Venus Textiles, Inc. 18460 Gothard Street P.O. Box 1700 Huntington Beach, CA 92647-1700 RE: The tariff classification of men's knit T-shirts from Mexico. Dear Mr. Patel: In your letter dated February 16, 1993, resubmitted on March 9, 1993, you requested a tariff classification ruling and a country of origin determin- ation. Style No. 2001 is a man's all-white, T-shirt which is constructed from 100 percent cotton, finely knit, jersey fabric. The garment has a rib knit, crew neckline; short, hemmed sleeves; and a hemmed bottom. The front and back panels and the sleeves are each constructed from a single piece of fabric. Style No. 3001 is a man's all-white, V-neck T-shirt which is constructed from 100 percent cotton, finely knit, jersey fabric. The garment has a mitered V-neckline; short, hemmed sleeves; and a hemmed bottom. The front and back panels and the sleeves are each constructed from a single piece of fabric. In your letter, you state that the fabric is knitted in China, India or Pakistan from 100 percent cotton yarns. The fabric is shipped to Mexico in either flat folded or roll form where it is marked and cut to different sizes. It is then sewn together, inspected, trimmed, folded, and packaged for shipping. You indicate that the fabric will be 145 grams per square meter, carded fabric and 185 grams per square meter, combed fabric. 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. 2001 and 3001 have their component parts 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. The country of origin of these garments for quota and marking pur- poses, therefore, is Mexico. The applicable subheading for Style No. 2001 will be 6109.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for: T- shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men's or boys'; T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, without pockets, trim or embroidery. The duty rate will be 21 percent ad valorem. The applicable subheading for Style No. 3001 will be 6109.10.0009, Harmonized Tariff Schedule of the United States (HTS), which provides for: T- shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men's or boys': other. The duty rate will be 21 percent ad valorem. Style Nos. 2001 and 3001 fall within textile category designation 352. Based upon international textile trade agreements, products of the People's Republic of China, India, and Pakistan 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