The tariff classification and eligibility for partial duty exemption under subheading 9802.00.90, HTSUS, for certain men’s knit garments.

N041522 November 14, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6109.10.0027; 6109.90.1049; 9802.00.90 Ms. Rachael Goding, Esq. International Automated Brokers, Inc. 1655 St. Andrews Cove San Diego, CA 92154 RE: The tariff classification and eligibility for partial duty exemption under subheading 9802.00.90, HTSUS, for certain men’s knit garments. Dear Ms. Goding: In your letter dated October 9, 2008, which was submitted on behalf of Aquasea, Inc., and in subsequent correspondence dated October 31, 2008, you requested a tariff classification ruling concerning the eligibility under 9802.00.90, Harmonized Tariff Schedule of the United States (HTSUS), for certain men’s knit garments that will be imported into the United States. The submitted samples, identified as Styles AA1, IM1 and ID1, are men’s knit garments that are similar to T-shirts. Styles AA1, IM1, and ID1 have a rib knit mitered V-neckline; short, hemmed sleeves; a screen print design on the right, rear shoulder; a small woven fabric label sewn to the lower portion of the front panel; and a straight, hemmed bottom. You state that the weight of the jersey knit fabric used in the construction of these garments ranges from 135 to 190 grams per square meter. Style AA1 is constructed from 100% cotton fabric. The applicable subheading for Style AA1 will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: men’s or boys’: other. The rate of duty is 16.5% ad valorem. Style ID1 is constructed from 50% cotton, 50 % polyester fabric. Following Section XI, note 2 (A), if no textile material predominates by weight, the garment is classifiable in the heading that occurs last in numerical order among those which equally merit consideration. Consequently, the applicable subheading for Style ID1 will be 6109.90.1049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boys’: other. The rate of duty is 32% ad valorem. At the time of entry, Customs may verify the actual fiber content of Style ID1. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated above. Style IM1 is constructed from 50% polyester, 37% cotton, 13% rayon fabric. The applicable subheading for Style IM1 will be 6109.90.1049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boys’: other. The rate of duty is 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style AA1 falls within textile category designation 338. Styles ID1 and IM1 fall within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. You inquire whether the garments are eligible for preferential duty treatment under 9802.00.90. You state that foreign yarn will be knit into fabric in the United States and the fabric will be dyed and cut into component parts in the United States. The cut-to-shape component parts will then be shipped to Mexico where they will be sewn into garments and screen printed prior to return to the United States. You state that the screen printing process involves the application of ink to the fabric through a steel, polyester or nylon screen which is placed over the garment. You have provided a sample of the assembled garment prior to screen printing and a sample of the screen printed garment as returned from Mexico. As requested, your samples will be returned. HTSUS 9802.00.90 provides for: Textile and apparel goods assembled in Mexico in which all fabric components were wholly formed and cut in the United States, provided that such fabric components, in whole or in part, (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that goods classifiable in chapters 61, 62 or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly as provided for herein. The application of the screen print design to the back panel of Styles AA1, IM1 and ID1 is not an operation incidental to the assembly process. Any significant treatment whose primary purpose is the physical improvement of a component precludes the application of the exemption under HTSUS subheading 9802.00.90. Screen printing is such a process. However, subheading 9802.00.90, HTSUS, requires only that the fabric components, “in whole or in part” (emphasis added) satisfy the three conditions identified in this provision under (a), (b) or (c). Therefore, since the screen printing operation is only applied to a single component, the back panel, the screen printing will not preclude the remainder of the garment, which otherwise satisfies the conditions and requirements of subheading 9802.00.90, HTSUS, from receiving the benefits of this tariff provision, provided that all the documentary requirements are met. The information substantiating 9802.00.90, HTSUS, must be submitted at the time of entry. You have not stated the origin of the small, woven brand label that is sewn to the bottom of the front panel. However, this label is considered a finding and trimming and, if of foreign origin, would not disqualify the garment from eligibility under 9802.00.90, HTSUS, assuming that the label does not exceed 25% of the cost of the components of the garment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division