CLA-2-61:RR:NC:WA:361 NY J88419
Ms. Melissa Weiss
Barthco Trade Consultants
721 Chestnut Street
Philadelphia, PA 19106
RE: The tariff classification and status under the African Growth and Opportunity Act for women’s garments from Swaziland.
Dear Ms. Weiss:
In your letter dated September 8, 2003, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for four women’s garments on behalf of Leonard Feinberg, Inc. This letter will address styles 4579461 and 72503. Styles 200734 and 5065261 have been forwarded to the Office of Regulations and Rulings in Washington, D.C. for resolution. The first two styles will be returned as requested.
Style 4579461 is a woman’s V-neck pullover constructed from 60 percent cotton, 40 percent polyester knit fabric. The pullover has short raglan sleeves and a plain, hemmed bottom. The sleeves and neckline are finished with rib knit fabric. You have indicated that the body and finishing fabric will be imported in rolls from Taiwan. The fabric and trim will be cut and assembled into the completed garment in Swaziland.
Style 72503 is a pair of woman’s pants constructed from 60 percent cotton, 40 percent polyester knit fabric. The pants have an exposed elastic waistband and hemmed leg openings. You have indicated that the body fabric and the elastic fabric for the waistband will be imported in rolls from Taiwan. All fabric will be cut and assembled into the completed garment in Swaziland.
The applicable subheading for style 45-79461 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers and similar articles…knitted or crocheted: Of cotton: Women’s. The duty rate will be 16.9% ad valorem.
The applicable subheading for style 72503 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…trousers…knitted or crocheted: Of cotton. The duty rate will be 15.1% ad valorem.
Style 45-79461 falls within textile category designation 339; style 72503 falls within textile category designation 348. Based upon international textile trade agreements these categories from Swaziland are neither subject to quota nor the requirement of a visa.
Based on the information that you supplied, and provided all requirements are met, the submitted garments are eligible for duty free treatment under subheading 9819.11.12, HTSUS, which provides for:
Apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more such lesser developed countries enumerated in U.S. note 2(d) to this subchapter, subject to the provisions of U.S. note 2 to this subchapter, regardless of the country of origin of the fabric or the yarn used to make such articles, if entered during the period beginning on the date announced in a Federal Register notice issued by the United States Trade Representative and continuing through September 30, 2004, inclusive
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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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.
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 Angela De Gaetano at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division