The tariff classification and eligibility for partial duty exemption under subheading 9802.00.50, HTSUS, for certain T-shirts.

NY L88383 November 18, 2005 CLA-2-61:RR:NC:TA:N3:356 L88383 CATEGORY: Classification TARIFF NO.: 6109.10.0004; 6109.10.0012; 9802.00.50 Mr. David Abramowitz IFM Group, LLC 22885 Savi Ranch Parkway Unit C Yorba Linda, CA 92887 RE: The tariff classification and eligibility for partial duty exemption under subheading 9802.00.50, HTSUS, for certain T-shirts. Dear Mr. Abramowitz: In your letter dated October 17, 2005, you requested a tariff classification ruling. You state that you are buying all white T-shirts from a U.S. supplier. The T-shirts are produced in Honduras, El Salvador, Mexico or the Dominican Republic and imported into the United States. You will export the T-shirts to Hong Kong where they will either be packed as is into airline amenity kits or screen-printed with a small logo and packed into the airline amenity kits which will be distributed to airline passengers who have misplaced, lost or delayed luggage. You are requesting classification of the all white T-shirt and the screen-printed T-shirt as they will be re-imported into the United States. The all white T-shirt is constructed from 100% cotton, jersey knit fabric that weighs 187 grams per square meter. The T-shirt has a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. The screen-printed T-shirt is constructed from 100% cotton, jersey knit fabric that weighs 187 grams per square meter. The T-shirt has a rib knit crew neckline; short, hemmed sleeves; a screen-printed logo on the left chest; and a straight, hemmed bottom. The applicable subheading the all white T-shirt will be 6109.10.0004, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: T-shirts, all white, short, hemmed sleeves, crew or round neckline, . . . ., without pockets, trim or embroidery. The duty rate is 16.5% ad valorem. The applicable subheading the screen-printed T-shirt will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other T-shirts: men’s. The rate of duty is 16.5% ad valorem. Subheading 9802.00.50, HTSUS, provides a partial or complete duty exemption for articles exported from and returned to the United States after having been advanced in value or improved in condition by repairs or alterations, provided that the appropriate documentary requirements of 19 CFR 10.8 are met. However, entitlement to this tariff treatment is precluded in circumstances where the operations performed abroad destroy the identity of the exported articles or create new or commercially different articles through a process of manufacture. Subheading 9802.00.50, HTSUS, treatment is also precluded where the exported articles are incomplete for their intended use and the foreign processing operation is a necessary step in the preparation or manufacture of finished articles. In the case of the screen-printed T-shirts, the garments are complete for their intended use as wearing apparel prior to being exported to Hong Kong to undergo screen-printing. The merchandise in its condition as exported from the United States and as returned from Hong Kong can be marketed and sold to consumers for the same use. The operations performed in Hong Kong do not result in the loss of the good’s identity nor create a new article with a different commercial use. Therefore, the screen-printing performed in Hong Kong constitutes an acceptable alteration within the meaning of subheading 9802.00.50, HTSUS, and the garments will qualify for the reduced duty status of that provision. For information as to the documentation that will satisfy 19 CFR 10.8 (Section 10.8, C.R.), you should contact the port director at the anticipated U.S. port of entry. In the case of the all white T-shirt that has not been screen-printed, but has been simply packed as is into the amenity kit, no duty reduction applies as simple repacking is not considered an alteration or repair. The all white T-shirt will be fully dutiable upon re-importation into the United States. The all-white T-shirt falls within textile category designation 352. The screen-printed T-shirt falls within textile category designation 338. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 indicated 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 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division