CLA-2-61: RR:NC:TA:356 J89213
Mr. Dan Kim
i-Texfil Ltd.
110 East 9th Street, Suite A-1169
Los Angeles, CA 90079
RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for men’s knit garments from Guatemala.
Dear Mr. Kim:
In your letter, which was received in this office on September 17, 2003, you requested a ruling on the tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for men’s knit garments from Guatemala.
Style H245 is a men’s cardigan constructed from 75 percent polyester, 25 percent rayon, Berber velour knit fabric that measures 25 stitches per 2 centimeters counted in the horizontal direction. The garment has a self-fabric spread collar; a full front opening with a zipper closure; long sleeves with covered elastic at the wrists; a self-fabric half-moon at the rear neckline; a self-fabric hanger loop at the inside rear neckline; two pouch pockets below the waist; narrow rib knit overlays on each pocket; a woven logo tab near the left pouch pocket; and a straight, hemmed bottom.
Style G351 is a men’s pullover constructed from 75 percent polyester, 25 percent rayon, Berber velour knit fabric that measures 25 stitches per 2 centimeters counted in the horizontal direction. The garment has a self-fabric mitered V-neckline; long, hemmed sleeves; rib knit inserts at the armhole seam; a self-fabric half-moon at the rear neckline; a self-fabric hanger loop at the inside rear neckline; a woven logo tab in the left side seam; and a straight, hemmed bottom with side slits.
Style J022 is a pair of men’s shorts that are constructed from 75 percent polyester, 25 percent rayon, Berber velour knit fabric. The shorts have a tunnel elastic waistband with an outside drawstring; side seam pockets; narrow rib knit overlays on the front of each leg; a woven logo tab above the side pocket; and hemmed leg openings.
Style T297 is a men’s robe constructed from 75 percent polyester, 25 percent rayon, Berber velour knit fabric. The garment has a full front opening with a self-fabric tie; long, hemmed sleeves; two patch pockets below the waist; a large sweat patch at the rear neckline; a rib knit hanger loop at the inside rear neckline; a woven logo tab in the lower left side seam; and a hemmed bottom. There are narrow rib knit overlays on the front placket, the pockets and at the sleeve cuffs.
Style I049 is a pair of men’s lounge pants that are constructed from 75 percent polyester, 25 percent rayon, Berber velour knit fabric. The pants have a tunnel elastic waistband with an outside drawstring; side seam pockets; a rear patch pocket with a narrow rib knit overlay; a woven logo tab near the rear patch pocket; and hemmed leg openings.
You state that the fabric will be manufactured in China and sent to your factory in Guatemala where the fabric will be cut and sewn into finished garments. You also state that all the “trims” will be made in the United States and exported to your factory in Guatemala for assembly into the finished garments. These include the elastic for the waistband and cuffs, the zippers and zipper pulls, the narrow rib knit overlays and inserts; the labels (main, care, logo tab and cut tickets) and the collars, buttons and alligator clips (where applicable). The drawstring will be from Guatemala.
Although you refer to the submitted items as sleepwear, garments of this type are considered to be multi-use garments, designed for wear in a variety of situations in and around the home. As such, they are not classified as sleepwear, which is limited to garments designed for wear only to bed.
The applicable subheading for Styles H245 and G351 will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: men's or boys'. The rate of duty will be 32.2 percent ad valorem.
The applicable subheading for Style I049 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’… trousers, … knitted or crocheted: of synthetic fibers: … other: trousers and breeches: men’s. The rate of duty will be 28.4 percent ad valorem.
The applicable subheading for Style J022 will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’… trousers, breeches and shorts, … knitted or crocheted: of synthetic fibers: … other: shorts: men’s. The rate of duty will be 28.4 percent ad valorem.
The applicable subheading for Style T297 will be 6107.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ . . bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers: other: men’s. The rate of duty will be 15.1 percent ad valorem.
Styles H245 and G351 fall within textile category designation 638. Styles J022 and I049 fall within textile category designation 647. Style T297 falls within textile category designation 650. Based upon international textile trade agreements, products of Guatemala are not presently subject to visa requirements or quota restraints.
Based on the information that you supplied, Styles H245, G351, J022, I049 and T297 are not eligible for duty free treatment under subheading 9820.11.24, HTSUS, which provides for “Apparel articles both cut (or knit to shape) and sewn or otherwise assembled in one or more such countries from fabrics or yarn not formed in the United States or in one or more such countries, 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 articles had been imported from the territory of Canada or the territory of Mexico directly into the customs territory of the United States” because the fabric does not meet the rules under general note 12(t).
Based on the information that you supplied, Styles H245, G351, J022, I049 and T297 are not eligible for duty free treatment under subheading 9820.11.27, HTSUS, which provides for “Apparel articles both cut (or knit to shape) and sewn or otherwise assembled in one or more such countries from fabrics or yarn designated by the appropriate government authority in the Federal Register as fabrics or yarn not available in commercial quantities in the United States, under any terms as such authority may provide” because the fabric has not been designated at this time as a fabric that is not available in commercial quantities in the United States.
Based on the information that you supplied, Styles H245, G351, J022, I049 and T297 are not eligible for duty free treatment under any of the other provisions of subheading 9820, HTS, because they do not meet the requirements of those subheadings for CBTPA eligibility.
You stated in your request that you have contacted the Committee for the Implementation of Textile Agreements (CITA) and applied for consideration under the regulations involving fabric that is not available in commercial quantities in the United States. You may wish to check the information available on the Web Site at www.otexa.ita.doc.gov for current information on this fabric.
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.cpb.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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division
.