Country of origin marking of t-shirt; Assembled in Mexico; printed and dyed in U.S.; label; 19 CFR 134.46

HQ W561554 October 29, 1999 MAR-2-05 RR:CR:SM W561554 MLR CATEGORY: Marking Mr. Peter Friedman, CPA 366 Captain Clark Rd. Wilton, NH 03086 RE: Country of origin marking of t-shirt; Assembled in Mexico; printed and dyed in U.S.; label; 19 CFR 134.46 Dear Mr. Friedman: This is in reference to your facsimile of September 2, 1999, requesting a ruling concerning the country of origin marking requirements applicable to certain t-shirts. FACTS: In a telephone conversation with a member of my staff, you stated that fabric of Mexican origin will be assembled into t-shirts in Mexico. The t-shirts will then be printed and dyed in the U.S. A photocopy of a proposed label for the t-shirts shows a picture of a mountain and the following text: “The Mountain, Dyed & Printed in USA, 100% Cotton, Finished in USA, Assembled in Mexico.” You have only asked us to confirm the acceptability of the proposed label. ISSUE: Whether the label satisfies the marking requirements of 19 CFR 134.46. LAW AND ANALYSIS: 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 U.S. 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. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. In this case it is assumed that the t-shirts will be wholly assembled in Mexico, and, therefore, the country of origin will be Mexico. With regard to the wording on the label, section 134.46 contains more restrictive marking requirements designed to alleviate the possibility of misleading an ultimate purchaser with regard to the country of origin of an imported article. Section 134.46 provides that: In any case in which the words “United States,” or “American,” the letters “U.S.A.,” any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other words of similar meaning. Customs held that the requirements of 19 CFR 134.46 were triggered by the phrase “Printed in U.S.A.” on video sleeves containing imported video cassettes. See HRL 559510, dated February 27, 1996. In this case, the reference to “Dyed and Printed in USA” and “Finished in USA” triggers the requirements of 19 CFR 134.46. However, as the country of origin “Mexico” is directly below the non-origin references in a comparable size, and preceded by the origin statement “Assembled in”, we find that the requirements of 19 CFR 134.46 are satisfied. HOLDING: Based on the facts and photocopies presented, we find that the requirements of 19 CFR 134.46 are satisfied. A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John Durant, Director Commercial Rulings Division