HQ 952569: Classification of shirts

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 952569

                        January 13, 1993




CLA-2  CO:R:C:T   952569 CC

CATEGORY:  Classification

TARIFF NO.:  6110.20.2075; 6205.20.2025; 6206.30.3040

Ronald L. Lykins
Contract Administrator
Jaguar Oil & Gas Corporation 
328 North Lake Drive
Prestonsburg, KY 41653

RE:  Classification of shirts

Dear Mr. Lykins:

     This letter is in response to your inquiry of August 11,
1992, requesting the tariff classification and country of origin
of shirts.

FACTS:

     You have submitted three samples for classification.  You
have not designated style numbers for these samples.  Sample 1 is
a knit cotton women's short sleeved upper body garment of T-
shirt fabric.  It is extensively decorated on its front portion
with appliques, including gold colored strips and sequins.
  
     Sample 2 is a woven cotton shirt.  It has a collar, a full
frontal opening with right over left button closures, two breast
pockets and long sleeves with cuffs, which have button closures. 
The shirt has printed or painted designs on its front surface.  

     Sample 3 is a men's woven cotton shirt.  It has a collar
with a collar pin, a full frontal opening with left over right
button closures, a breast pocket and long sleeves with cuffs,
which have button closures.  

     You state the following concerning the processing of the
subject shirts:

     1.  Art work designed in the United States.

     2.  Shirts made of 100 percent cotton in Tunisia.

     3.  Shirts assembled in Tunisia for export to the United     
         States 
ISSUE:

     How are the shirts at issue classified under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA)?

     What is the country of origin for the merchandise at issue?

LAW AND ANALYSIS:

Classification

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.  

     Heading 6109, HTSUSA, provides for T-shirts, knitted or
crocheted.  Sample 1 is made of T-shirt fabric, but is not
classifiable as a T-shirt because of the extensive appliques. 
See, e.g., Headquarters Ruling Letter (HRL) 087211, dated October
9, 1990, in which we discuss what features exclude an upper body
garment from being classified as a T-shirt, including extensive
embroidery and applique work, and HRL 089834, dated September 26,
1991.  Therefore Sample 1 is classifiable in Heading 6110 as a
pullover.  

     Sample 2 is a woven cotton shirt with right over left
closure.  Note 8 to Chapter 62, HTSUSA, states the following:

Garments of this chapter designed for left over right
closure at the front shall be regarded as men's or
boys' garments, and those designed for right over left
closure at the front as women's or girls' garments. 
These provisions do not apply where the cut of the
garment clearly indicates that it is designed for one
or other of the sexes.  

Sample 2 has a right over left closure and has the cut and
appearance of a women's garment.  Consequently, it is
classifiable in Heading 6206, HTSUSA, which provides for women's
other woven shirts. 

     Sample 3 is a men's woven shirt.  The Guidelines for the
Reporting of Imported Products in Various Textile and Apparel
Categories, CIE 13/88, November 23, 1988, at page 15, state
concerning dress shirts the following:

A nonknit dress shirt should have collar and sleeve
sizes stated in inches in men's sizes and in year or
months in boys' sizes.  For men's sizes: The collar
size should be specific (i.e., 15, not 15-15 1/2) while
the sleeve length can be a combination such as 32-33 or
34-35, consistent with trade practice.  Short sleeve
dress shirts will usually show a single collar size,
perhaps with an explanatory phrase such as "half
sleeve."

Sample 3 meets the requirements for dress shirts contained in the
Textile Guidelines and has the appearance of a dress shirt. 
Consequently, it is classifiable in Heading 6205.

     Sample 3 also contains a collar pin.  GRI 3(b) provides that
mixtures, composite goods consisting of different materials or
made up of different components, and goods put up in sets for
retail sale shall be classified as if they consisted of the
material or component which gives them their essential character. 
The collar pin is a composite good, and the shirt provides the
essential character.  Consequently, the collar pin is classified
with the shirt.  

Country of Origin

     Country of origin determinations for textile products are
subject to Section 12.130 of the Customs Regulations (19 CFR
12.130).  Section 12.130(b) provides that a textile product that
is processed in more than one country or territory shall be a
product of that country or territory where it last underwent a
substantial transformation.  A textile product will be considered
to have undergone a substantial transformation if it has been
transformed by means of substantial manufacturing or processing
operations into a new and different article of commerce.  

     Section 12.130(d) of the Customs Regulations sets forth
criteria in determining whether a substantial transformation of a
textile product has taken place.  This regulation states that
these criteria are not exhaustive; one or any combination of
criteria may be determinative, and additional factors may be
considered.  

     Section 12.130(d)(1) states that a new and different article
of commerce will usually result from a manufacturing or
processing operation if there is a change in:

(i) Commercial designation or identity,
(ii) Fundamental character or 
(iii) Commercial use.  

     Section 12.130(d)(2) of the Customs Regulations states that
in determining whether merchandise has been subjected to
substantial manufacturing or processing operations, the following
will be considered:

(i) The physical change in the material or article as a
result of the manufacturing or processing operations in each
foreign territory or country, or insular possession of the
U.S.

(ii) The time involved in the manufacturing or processing
operations in each foreign territory or country, or insular
possession of the U.S.

(iii) The complexity of the manufacturing or processing
operations in each foreign territory or country, or insular
possession of the U.S.

(iv) The level or degree of skill and/or technology required
in the manufacturing or processing operations in each
foreign territory or country, or insular possession of the
U.S.

(v) The value added to the article or material in each
foreign territory or country, or insular possession of the
U.S., compared to its value when imported into the U.S.

     Since we do not have sufficient information concerning the
factors listed above, we are unable to make a determination
concerning the country of origin for the merchandise at issue at
this time.  We would also need more detailed information
concerning the manufacturing and processing operations performed
in each country to create the merchandise.  

     If you still wish to receive a ruling concerning the country
of origin of the submitted merchandise, please submit a new
request, containing the additional information requested, to the
following address:


                              Mr. John Durant
                              Director
                              Commercial Rulings Division
                              U.S. Customs Service
                              Franklin Court
                              1301 Constitution Avenue, N.W.
                              Washington, D.C. 20229


HOLDING:

     Sample 1 is classified under subheading 6110.20.2075,
HTSUSA, which provides for sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted, of
cotton, other, other, other, women's or girls'.  The rate of duty
is 20.7 percent ad valorem, and the textile category is 339.

     Sample 2 is classified under subheading 6206.30.3040,
HTSUSA, which provides for women's or girls' blouses, shirts and
shirt-blouses, of cotton, other, other, other, women's.  The rate
of duty is 16.4 percent ad valorem, and the textile category is
341.

     Sample 3 is classified under subheading 6205.20.2025,
HTSUSA, which provides for men's or boys' shirts, of cotton,
other, dress, other, men's.  The rate of duty is 21 percent ad
valorem, and the textile category is 340.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.  

     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
inspection at your local Customs office.


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division