HQ 956117

March 31, 1994

CLA-2:CO:R:C:G 956117 PR

CATEGORY: Classification

Ms. Helen I. Sugar

The Buffalo Customhouse Brokerage Co., Inc.

Peace Bridge Plaza Warehouse, Suite 211

Buffalo, New York 14213

RE: Country of Origin Marking of T-Shirts Made in United States

and Printed in Canada

Dear Ms. Sugar:

This is in reply to your letter of October 20, 1993, on

behalf of Leitfoil, Inc., concerning the country of origin of T-

shirts. Our ruling on the matter follows.

FACTS:

Unisex T-shirts, wholly of cotton, are produced in the

United States and sent to Canada where designs are printed on

them. The T-shirts may also be decorated in Canada with foil

manufactured in the United States in sheet form. Samples of the

garments were not received in this office.

ISSUE:

The issues raised are (1) whether the printing prevents the

garments from being classified under heading 6109, Harmonized

Tariff Schedule of the United States Annotated (HTSUSA),and (2)

whether the T-shirts can be labeled as products of the United

States.

LAW AND ANALYSIS:

Heading 6109, HTSUSA, provides for, among other things, T-

shirts and similar articles. Printing and minor decorating with

foil would not normally preclude the classification of garments

under heading 6109. However, without a sample of the goods to be

imported, we are unable to determine the classification

applicable to those goods.

-2-

The North American Free Trade Agreement (NAFTA) marking

rules, set forth in interim Part 102, Customs Regulations (T.D.

94-4) are used to determine when an imported good is a good of

Canada or Mexico for country of origin marking purposes. §102.14

provides that a good last advanced in value or improved in

condition outside the United States does not have United States

origin. If, under any other provision of this part, such a good

is determined to be a good of the United States, that

determination will be disregarded and the country of origin of

the good will be the last foreign country in which the good was

advanced in value or improved in condition.

Under §102.1(a), advanced in value means an increase in the

value of a good as a result of production with respect to that

good other than by means of those \"minor processing\" operations

described in paragraphs (m)(5), (m)(6), and (m)(7) of that

section (none of which are applicable here). Since the T-shirts

are advanced in value in Canada, pursuant to §102.14, the country

of origin of the shirts for marking purposes is Canada.

Interim §134.43(e) provides that where the country of origin

of an article is determined in accordance with §102.14, the

article may be marked in a manner such as further processed in

Canada from United States materials; or product of Canada from

foreign components; or product of Canada.

HOLDING:

For marking purposes, the country of origin of the subject

T-shirts is Canada.

This ruling is issued pursuant to the provisions of sections

181.91 through 181.102, Customs Regulations (19 CFR 181.91-102).

If the specific factual situation described above is incorrect or

if it changes, this ruling may not be valid. In such an event,

it is recommended that a new ruling request be submitted.

Sincerely,

John Durant, Director

Commercial Rulings Division