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N2913162017-11-17New YorkClassification

The tariff classification and status under the United States-Colombia Trade Promotion Agreement (CTPA) of a men’s knit shirt from Colombia

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification and status under the United States-Colombia Trade Promotion Agreement (CTPA) of a men’s knit shirt from Colombia

Ruling Text

N291316 November 17, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Mr. Salomon Abuchaibe Fatexas and CIA LTDA Carrera 68 # 75 40 Barranquilla 080001 Colombia RE: The tariff classification and status under the United States-Colombia Trade Promotion Agreement (CTPA) of a men’s knit shirt from Colombia Dear Mr. Abuchaibe: In your letter dated October 3, 2017, you requested a ruling on the tariff classification and eligibility under the CTPA of a men’s knit shirt from Colombia. Your sample was destroyed during our analysis and will not be returned. Style 02JP is a men’s polo shirt constructed from 65% polyester, 35% cotton, finely knit fabric that measures 18 stitches per two centimeters counted in the horizontal direction. Style 02JP features a rib knit spread collar, a partial front opening with a left over right placket and two button closures, short sleeves with rib knit cuffs, and a straight, hemmed bottom. The applicable subheading for Style 02JP will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Men’s. The rate of duty will be 32% ad valorem. Tha manufacturing operations for Style 02JP are as follows: Non-originating polyester staple fibers, and cotton fibers from the U.S., are spun into yarns in Indonesia and imported into Colombia. In Colombia, the yarns are knit into fabric. Also in Colombia, the fabric is dyed, cut, sewn, and assembled into the finished garments. You identify the cotton sewing thread, used to sew the garments, as a “Colombian input.” You further state that you intend to export the finished garments from Colombia directly to the United States. General Note 34, HTSUS, sets forth the criteria for determining whether a good is originating under the CTPA. General Note 34(b), HTSUS (19 U.S.C. §1202) states, in pertinent part: For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if— (i) the good is a good wholly obtained or produced entirely in the territory of Colombia, the United States, or both; (ii) the good was produced entirely in the territory of Colombia, the United States, or both, and— (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or (B) the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (o) of this note; and the good satisfies all other applicable requirements of this note; or (iii) the good was produced entirely in the territory of Colombia, the United States, or both, exclusively from materials described in subdivision (b)(i) or (b)(ii) of this note. As style 02JP contains non-originating materials, it must undergo the applicable change in tariff classification specified in GN 34(o) in order to meet the requirements of GN 34(b)(ii)(A). For goods classified in 6105.20, GN 34(o)/61.25 requires: A change to headings 6105 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, 5310 through 5311 or 5401 through 5402, subheadings 5403.20, 5403.33 through 5403.39, 5403.42 through heading 5408, or headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of Colombia or of the United States, or both. The non-originating polyester/cotton yarns used in the fabric of the shirts are classified within headings 5508 through 5516, and the fabric is classified in heading 6006, HTSUS. The yarns do not meet the tariff shift for the finished good set out in GN 34(o)/61.25. Accordingly, Style 02JP fails to qualify for preferential tariff treatment under the CTPA. In addition, further information would be necessary to determine whether the cotton sewing thread used to sew the garments, which you state is a “Colombian input,” is “formed and finished in the territory of Colombia or the United States, or both,” as required by GN 34(o), Chapter 62, Chapter rule 4. We note that the submitted sample is not marked with this country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41 (b), Customs Regulations (19 CFR 134.41 (b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. In T.D. 54640(6), Customs determined that country of origin marking appearing on the inside center of the neck of a shirt, midway between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304. Further, textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest you contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for information concerning the requirements of this Act. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov. 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 the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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 the ruling, contact National Import Specialist Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

Related Rulings for HTS 6105.20.20.10

Other CBP classification decisions referencing the same tariff code.