CLA-2-58:RR:NC:TA:352 J81194
Mr. Peter D. Jacobson
South African Clothing Ladieswear
P.O. Box 691
Durban, 4000 South Africa
RE: The tariff classification of two cotton/spandex blend weft pile woven fabrics from China.
Dear Mr. Jacobson:
In your letter dated February 11, 2003, you requested a classification ruling.
Two samples of woven fabric of pile construction accompanied your request for a ruling. Laboratory analysis of the fabric designated as style 21S01L indicates that his product is a dyed weft cut pile woven fabric of corduroy construction. Composed of 98.2% cotton and 1.8% spandex with a pile composed wholly of cotton, this item is constructed with16/1 c.c. cotton yarns in the warp and a combination of 20/1 c.c. cotton yarns and 70 denier filament spandex yarns in the filling. It contains 8.3 wales per centimeter. Weighing 292.5 g/m2, this fabric will be imported in 110 centimeter widths.
Laboratory analysis of style 2701-2 indicates that it is a dyed weft cut pile woven fabric of velveteen construction. It is composed of 98.5% cotton and 1.5% filament spandex with the pile yarns composed of 100% cotton. This product is constructed using 32/2 c.c. cotton yarns in the warp and a combination of 16/1 c.c. cotton yarns and 70 denier spandex yarns in the filling. Weighing 375.4 g/m2, this fabric will be imported in 145 centimeter widths.
The applicable subheading for the corduroy fabric designated as style 21S01L will be 5801.22.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than the fabrics of heading 5802 or 5806, of cotton, cut corduroy, greater than 7.5 wales per centimeter. The duty rate will be 11.3 percent ad valorem.
The applicable subheading for the velveteen fabric designated as style 2701-2 will be 5801.23.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than the fabrics of heading 5802 or 5806, of cotton, other weft pile fabrics. The duty rate will be 11 percent ad valorem.
Both fabrics fall within textile category designation 224. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
Your correspondence also asks whether the fabrics presented for classification may be of the type eligible for preferential treatment under Title I of the Trade and Development Act of 2000 (African Growth and Opportunity Act (AGOA)). We note that certain provisions of the AGOA were amended by the Trade Act of 2002. The provisions implementing the textile provisions of the AGOA in the Harmonized Tariff Schedule of the United States (HTSUS) are contained, for the most part, in subchapter XIX, Chapter 98, HTSUS (one provision may be found in subheading 9802.00.80, HTSUS). The provision to which you refer is subheading 9819.11.21, HTSUS, which provides for:
Apparel articles both cut (or knit-to-shape) and sewn or otherwise assembled in one or more [beneficiary sub-Saharan African countries] from fabrics or yarn that is not formed in the United States or a beneficiary country, provided that such apparel articles of such fabrics or yarn would be considered an originating good under the terms of general note 12(t) to the tariff schedule without regard to the source of the fabric or yarn if such apparel article had been imported from the territory of Canada or the territory of Mexico directly into the customs territory of the United States.
Chapter rule 2, Chapter 62, General Note 12(t), HTSUS, provides, in pertinent part:
Apparel goods of this chapter shall be considered to originate if they are both cut and sewn or otherwise assembled in the territory of one or more of the NAFTA parties and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following:
(A) Velveteen fabrics of subheading 5801.23, containing 85 per cent or more by weight of cotton;
(B) Corduroy fabrics of subheading 5801.22, containing 85 per cent or more by weight of cotton and containing more than 7.5 wales per centimeter;
* * *
Both fabrics referred to in this ruling are listed in Chapter rule 2, Chapter 62, General Note 12(t), HTSUS, as fabrics which may be used in the production of originating apparel under NAFTA provided the fabrics wholly form the outer shell, exclusive of collars or cuffs. As such, apparel articles cut and sewn or otherwise assembled in one or more beneficiary sub-Saharan African countries from these fabrics would qualify for preferential treatment under subheading 9819.11.21, HTSUS, provided that the fabrics form the outer shell of the apparel article, exclusive of collars or cuffs, and the fabrics are not formed in the United States or a beneficiary country.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling 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 the ruling, contact National Import Specialist Alan Tytelman at 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division