CLA-2 RR:CR:TE 964868 SS
Mr. John Preis, Senior Analyst
Footstar, Inc.
933 MacArthur Blvd.
Mahwah, NJ 07430
RE: Classification of a Boy’s Knit Pullover Garment; T-shirt; Subheading 6109.10.00, HTSUSA; U.S.-Caribbean Basin Trade Partnership Act; Garments Cut and Sewn in a CBTPA Beneficiary Country from U.S. Fabric; Subheading 9820.11.18, HTSUSA
Dear Mr. Preis:
This is in response to your letter dated December 18, 2000, requesting a binding ruling on the eligibility of a boy’s knit garment for duty-free treatment under the United States-Caribbean Basin Trade Partnership Act (“CBTPA”). You submitted one sample for our examination.
FACTS:
The submitted sample, Style JFO6031, is a boy’s pullover garment that is constructed from 100 percent cotton, finely knit, jersey fabric. The sample, which is blue in color, has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. The ruling request indicates that Style JFO6031 will be imported in assorted colors but does not state the specific colors involved.
Although the size of the submitted sample is not stated, the specifications appear to be that of a boys’ size medium garment. If the sample is a size medium, the garment would be classifiable as a T-shirt of heading 6109 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). However, the garment cannot be definitely classified as a T-shirt without additional information as to size range and the size specifications of the garment, the size of the submitted sample and the specific colors of the imported garments.
If additional size information supports classification as a T-shirt, the all white garments of Style JFO6031 are classifiable as all white underwear T-shirts of cotton under subheading 6109.10.0005, HTSUSA. The general column one rate of duty is 17.4 percent ad valorem. The applicable textile category code is 352.
If additional size information supports classification as a T-shirt, the dyed or colored garments of Style JFO6031 are classifiable as other T-shirts of cotton under subheading 6109.10.0014, HTSUSA. The general column one rate of duty is 17.4 percent ad valorem. The applicable textile category code is 338.
You indicate that Style JFO6031 will be manufactured from fabric that is made in the United States and is cut and sewn in a Caribbean Basin country. However, the specific Caribbean Basin country involved is not identified. Furthermore, you have not indicated the country where the yarn was formed nor the country where the sewing thread was formed.
ISSUE:
Whether the garment is eligible for preferential tariff treatment under the CBTPA?
LAW AND ANALYSIS:
Title II of the Trade and Development Act of 2000, (Pub. L. 106-200, 114 Stat. 251), concerns trade benefits for the Caribbean Basin and is referred to as the United States-Caribbean Basin Trade Partnership Act ("CBTPA"). Section 211 of the CBTPA amended section 213 (b) of the Caribbean Basin Economic Recovery Act (CBERA) (19 U.S.C. 2703(b)) to provide expanded trade benefits during a “transition period” to designated countries in the Caribbean Basin.
Section 211 of the CBTPA, among other things, eliminates tariffs and quantitative restrictions on specific textile and apparel articles. “Transition period” is defined in 19 U.S.C. 2703(b)(5)(D) as meaning, with respect to a designated CBTPA country, the period that begins on October 1, 2000, and ends on the earlier of September 30, 2008, or the date on which a free trade agreement enters into force with respect to the U.S. and the CBTPA country.
Presidential Proclamation 7351, dated October 2, 2000, published in the Federal Register on October 4, 2000 (65 Fed. Reg. 59329), implemented the CBTPA by designating the eligible CBTPA countries and amending Chapter 98, HTSUS (including the creation of new subchapter XX) to facilitate the entry of the specific textile and apparel articles eligible for preferential treatment under the CBTPA.
The enhanced trade benefits provided by the CBTPA are available to eligible articles imported directly from a country (1) that is designated as a CBTPA beneficiary country and (2) which the U.S. Trade Representative (“USTR”) has determined has implemented and follows, or is making substantial progress toward implementing and following certain customs procedures that allow U.S. Customs to verify the origin of the articles. For the purposes of this ruling, we will assume that the “Caribbean Basin country” you refer to has been designated as a CBTPA beneficiary country eligible for textile benefits.
You specifically ask whether Style JFO6031 will qualify for classification under subheading 9820.11.12, HTSUSA. Subheading 9820.11.12, HTSUSA, provides for:
Articles imported from designated beneficiary Caribbean Basin Trade Partnership country enumerated in general note 17(a) to the tariff schedule: T-shirts, other than underwear, classifiable in subheadings 6109.10.00 and 6109.90.10 of the tariff schedule, made in one or more such countries from fabric formed in one or more such countries from yarns wholly formed in the United States, subject to the provisions of U.S. note 2(c) to this subchapter
The subheading provides for certain T-shirts made from fabric formed in a CBTPA beneficiary country. Since Style JFO6031 is made from fabric formed in the US, it does not qualify for classification under subheading 9820.11.12, HTSUSA.
However, there is another provision which may be applicable. Subheading 9820.11.18, HTSUSA, provides for:
Articles imported from designated beneficiary Caribbean Basin Trade Partnership country enumerated in general note 17(a) to the tariff schedule: Knitted or crocheted apparel articles (except T-shirts, other than underwear, classifiable in subheadings 6109.10.00 and 6109.90.10 and described in subheadings 9820.11.12) cut and assembled in one or more such countries from fabrics wholly formed in the United States from yarns wholly formed in the United States (including fabrics not formed from yarns, if such fabrics are classifiable in heading 5602 or 5603 of the tariff schedule and are formed wholly in the United States), if such assembly is with thread formed in the United States.
The subheading specifically provides for knit garments cut and assembled in a CBTPA beneficiary country from fabric wholly formed in the United States. As indicated previously, you have failed to provide information on the country where the yarn was formed and the country where the sewing thread was formed. However, the imported article may be eligible for preferential treatment under subheading 9820.11.18, HTSUSA, if all the requirements of the subheading are satisfied.
Some confusion has resulted from the non-underwear T-shirts exclusion in the provision. However, the exclusion specifically references T-shirts “described in subheading 9820.11.12.” Since the subject T-shirts are not made from fabric formed in a CBTPA beneficiary country, they are not “described in subheading 9820.11.12.” Accordingly, the exclusion does not apply.
HOLDING:
Assuming that additional size information supports classification as a T-shirt, the all white garments of Style JFO6031 are classified as all white underwear T-shirts of cotton under subheading 6109.10.0005, HTSUSA. The general column one rate of duty is 17.4 percent ad valorem. The applicable textile category code is 352.
Assuming that additional size information supports classification as a T-shirt, the dyed or colored garments of Style JFO6031 are classified as other T-shirts of cotton under subheading 6109.10.0014, HTSUSA. The general column one rate of duty is 17.4 percent ad valorem. The applicable textile category code is 338.
Style JFO6031 is not classifiable under subheading 9820.11.12, HTSUSA.
Style JFO6031 may be eligible for duty free treatment under subheading 9820.11.18, HTSUSA, provided all the requirements of the subheading are satisfied.
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division