The tariff classification and eligibility for partial duty exemption under subheading 9802.00.50, HTSUS, for certain men’s T-shirts.

N025703 May 7, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6109.10.0004; 6109.10.0012; 9802.00.50 Mr. William Thomas Gould Zisser Group 3807 W. Sierra Highway, #4617 Acton, CA 93510 RE: The tariff classification and eligibility for partial duty exemption under subheading 9802.00.50, HTSUS, for certain men’s T-shirts. Dear Mr. Gould: In your letter dated April 2, 2008, you requested a tariff classification ruling, on behalf of Fortune Fashions Industries, LLC, concerning the eligibility under 9802.00.50, Harmonized Tariff Schedule of the United States (HTSUS) for certain men’s T-shirts that will be imported into the United States. You state that your client proposes to send foreign made, bleached all-white T-shirts from the United States to Mexico for over-dyeing and/or screen printing pursuant to customer requirements. For comparison purposes, you have provided seven samples showing the progression of manufacturing and processing of the involved T-shirts. Your samples are being retained for our files. Sample A, “Greige T-shirt” is an unfinished T-shirt constructed from unbleached, greige, jersey knit fabric. The greige fabric is scoured to remove impurities, bleached and cut and sewn in Thailand to produce Style B. Style B, “Eco Friendly white T-shirt,” is an all-white T-shirt that is imported into the United States from Thailand. Style B is a finished garment that can be sold to consumers in the all-white condition. Style B will be sent by your client to Mexico for over-dyeing and/or screen printing to produce Styles C, D, E, F and G which will be re-imported into the United States. Style C, “Eco Friendly white T-shirt with screen print,” is produced by applying a screen print design to Style B. Style C is a men’s T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. The garment has a rib knit crew neckline, short hemmed sleeves, a screen print design on the center chest, and a straight hemmed bottom. Style D, “Blue T-shirt,” is produced by garment dyeing Style B. Style D is a men’s dyed T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. The garment has a rib knit crew neckline, short hemmed sleeves, and a straight hemmed bottom. Style E, “Blue T-shirt with screen print design,” is produced by garment dyeing Style B and applying a screen print design. Style E is a men’s dyed T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. The garment has a rib knit crew neckline, short hemmed sleeves, a screen print design on the center chest, and a straight hemmed bottom. Style F, “Optic white T-shirt,” is produced by treating Style B with chemicals which are optical brighteners or fluorescent bleaches. These optical whiteners are designed to make the fabric appear brighter and whiter than it would naturally appear to the naked eye and lessen the natural yellowing of the fabric over time. Although Style B is bleached all-white in color, it has a slightly yellower tinge than Style F. Style F is a men’s all-white T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. The garment has a rib knit crew neckline, short hemmed sleeves, and a straight hemmed bottom. Style G, “Optic white T-shirt with a screen print design,” is produced by processing Style B with optical whiteners and applying a screen print design. Style G is a men’s T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. The garment has a rib knit crew neckline, short hemmed sleeves, a screen print design on the center chest, and a straight hemmed bottom. The applicable subheading for Styles C, D, E, and G will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted: of cotton: men’s or boys’: other T-shirts: men’s. The rate of duty is 16.5% ad valorem. The applicable subheading for Style F will be 6109.10.0004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted: of cotton: men’s or boys: T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, or V-neck with a mitered seam at the center of the V, without pockets, trim or embroidery. The rate of duty is 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Subheading 9802.00.50, HTSUS, provides a full or partial 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. Articles returned to the United States after having been repaired or altered in Mexico, whether or not pursuant to a warranty, may be eligible for duty free treatment provided that the documentary requirements of Section 181.64, Customs Regulations (19 C.F.R. § 181.64), which implements Article 307 of NAFTA, are satisfied. 19 C.F.R. § 181.64(a) states that “repairs or alterations” means restoration, addition, renovation, redyeing, cleaning, resterilizing, or other treatment which does not destroy the essential characteristics of, or create a new and commercially different good from, the good exported from the United States. 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 this instance, the T-shirts are complete for their intended use prior to being exported to Mexico. The garments are shipped to Mexico solely to be over-dyed, finished with optical brighteners, or have screen printing applied before being returned to the United States. The merchandise in its condition as exported from the United States and as returned from Mexico can be marketed to consumers for the same use. The operations performed in Mexico do not result in the loss of the good’s identity nor create a new article with a different commercial use. Therefore, the operations performed in Mexico to produce Styles C, D, E, F and G constitute acceptable repairs and alterations within the meaning of subheading 9802.00.50, HTSUS. Consequently, the T-shirts will qualify for the special tariff treatment of that provision, provided that the documentary requirements of 19 C.F.R. § 181.64 are met. 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