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NY 809492

May 01, 1995

CLA-2-61:S:N:N5:356 809492


TARIFF NO.: 6105.10.0010

Mr. Louis S.Shoichet
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, New York 10036-8901

RE: The tariff classification of a man's knit shirt from France.

Dear Mr. Shoichet:

In your letter dated April 19, 1995, you requested a tariff classification ruling and a country of origin determination for quota and marking purposes, on behalf of Devanlay US Inc., and its subsidiary, DLR South, Inc.

Style 1212 is a man's pullover shirt constructed from 100 percent cotton, pique knit fabric that measures 10 stitches per linear centimeter in the horizontal direction and 18 stitches per linear centimeter in the vertical direction. The garment features a rib knit spread collar; a partial front opening with a two button placket; an applique sewn on the left chest; short sleeves with rib knit cuffs; and a hemmed bottom with side slits .

In your letter, you state that the fabric is knit, dyed and cut to size and shape in France and the buttons, labels, and hang tags are products of France. The cut components, including the labels, hangtags and buttons, will then be shipped to Turkey where the cut material, buttons, etc., will be assembled into polo shirts. You indicate that the assembly process in Turkey consists of simple sewing together of the component pieces. After the assembly process, the garments will be finished (washed and packed) in Turkey and the finished garments will then be ready for export to the United States.

You have stated that approximately 60 percent of the cost of the product is attributable to costs incurred in France.

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 1212 has all its component parts manufactured in France, and the fabric is dyed and cut to size and shape in France. An examination of the garment indicates that approximately 10 component pieces will be assembled to form the shirt. 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 believe that these simple assembly operations constitute a substantial manufacturing 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, therefore, is France.

As requested, your sample will be returned.

The applicable subheading for Style 1212 will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boys' shirts, knitted or crocheted: of cotton: other: men's. The duty rate will be 20.9 percent ad valorem.

This garment falls within textile category designation 338. Based upon international textile trade agreements, products of France are not subject to visa requirements or quota restraints.

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.


Jean F. Maguire

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