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NY D83320

November 13, 1998

CLA-2-61:RR:NC:TA:N3:356 D83320


TARIFF NO.: 6109.10.0012; 9802.00.80

Mr. David Griffin
Tricom Trade Inc.
4515 Mariette Avenue
Montreal, Quebec H4B 2G3

RE: The tariff classification and applicability under HTS 9802 of a men's T-shirt from a Caribbean Basin or South American country.

Dear Mr. Griffin:

In your letter dated October 9, 1998, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 9802 is a men's T-shirt constructed from 100 percent cotton, finely knit, jersey fabric. Style 9802 is dyed and features a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom.

The applicable subheading for Style 9802 will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts: of cotton: other: other T-shirts: men's. The duty rate will be 19.2 percent ad valorem.

You also inquire whether the T-shirts are eligible for preferential duty treatment under HTS 9802.00.80. You state that the fabric is formed in Canada from U.S. cotton yarn; the fabric is sent to the United States where it is cut into component parts ready for assembly; and the components are then sent to a Caribbean Basin or South American country for sewing (assembly) into finished garments.

Heading 9802 provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (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 such as cleaning, lubricating, and painting. All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. Any significant process, operation, or treatment whose primary purpose is the fabrication, completion, physical or chemical improvement of a component precludes the application of the exemption under subheading 9802.00.80, HTSUS, to that component.

The imported T-shirt meets the above requirements, and is eligible for a duty allowance under HTS heading 9802 upon its return to the United States. An article entered under this tariff provision is subject to duty upon the full value of the assembled article, less the cost or value of such U.S. components, upon compliance with the documentary requirements of section 10.24, Customs Regulations (19 C.F.R. 10.24).

Style 9802 falls within textile category designation 338. Based upon international textile trade agreements, products of certain Caribbean Basin and South American countries 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 in- spection at your local Customs office.

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 listed 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 212-466-5877.


Robert B. Swierupski
National Commodity

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