Siman 19
Presented here for study, not as a practical ruling. The Shulchan Aruch rules by Sephardi custom, the Rema's glosses by Ashkenazi custom, and the Kitzur follows Ashkenazi custom. For a practical question, ask your rabbi.
א צִיצִית חוֹבַת גַּבְרָא הוּא, וְלֹא חוֹבַת מָנָא, שֶׁכָּל זְמַן שֶׁאֵינוֹ לוֹבֵשׁ הַטַּלִּית, פָּטוּר מִצִּיצִית, וּלְפִיכָךְ אֵינוֹ מְבָרֵךְ עַל עֲשִׂיַּת הַצִּיצִית, שֶׁאֵין מִצְוָה אֶלָּא בִּלְבִישָׁתוֹ.
1 The Time At Which a Blessing Is Recited Over ציצית. Containing 2 Se'ifim: ציצית is an obligation on the person and not an obligation on the item (ie. the garment). For as long as he is not wearing the טלית, it is exempt from ציצית. And therefore one does not make a blessing on the making of the ציצית, for the מצוה is only on the wearing of it.
ב עָשָׂה טַלִּית לְצֹרֶךְ תַּכְרִיכִין אַף עַל פִּי שֶׁלּוֹבְשׁוֹ לִפְעָמִים בְּחַיָּיו, פָּטוּר:
2 If one made a טלית for the purpose of using it as a burial shroud, even though he will wear it occasionally during his lifetime, it is exempt [from ציצית].