CLA-2-52:RR:NC:TA:352 K81429
Mr. Stephen H. Sweat
Picacho S.A. de C.V.
740 Sweetbrier Drive
Alpharetta, Georgia 30004
RE: The tariff classification of two 100% cotton oxford woven fabrics from Indonesia or Thailand.
Dear Mr. Sweat:
In your letter dated November 18, 2003 you requested a tariff classification ruling.
Two samples of woven fabric accompanied your request for a ruling. The first, designated as style “Sweat2ply”, is a bleached 100% cotton fabric woven as plain weave except that each group of two warp ends is woven as one. This oxford woven fabric contains 39.37 warp end per centimeter and 18.11 filling picks per centimeter. It is constructed using 40/1 c.c. yarns in the warp and 20/2 c.c. yarns in the filling. Weighing 165 g/m2, this item will be produced in 146 centimeter widths. Based on the data provided, the average yarn number for this fabric has been calculated to be 45 in the metric system. Your correspondence indicates that this fabric will be used in the manufacture of men’s or boys shirts
Style “Sweatppnt” is a dyed 100% cotton fabric woven as plain weave except that each group of two warp ends is woven as one. This fabric contains 62.99 warp ends per centimeter and 24.41 filling picks per centimeter. It is constructed using 80/2 c.c. yarns in both the warp and filling. Weighing 125 g/m2, this product will be manufactured in 149 centimeter widths. Based on the data provided, the average yarn number for this item has been calculated to be 139 in the metric system. Your correspondence indicates that this fabric will be used in the manufacture of men’s or boys shirts.
The applicable subheading for the woven fabric designated as style “Sweat2ply” will be 5208.29.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, bleached, other fabrics, other, of number 43 to 68, oxford cloth. The rate of duty will be 10.2 percent ad valorem in both 2003 and 2004.
The applicable subheading for the woven fabric designated as style “Sweatppnt” will be 5208.39.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, dyed, other fabrics, other, of number 69 or higher number, oxford cloth. The rate of duty will be 12.7 percent ad valorem in 2003 and 12.5 percent ad valorem in 2004.
Both woven fabrics fall within textile category designation 227. Based upon international textile trade agreements products of Indonesia are subject to quota and the requirement of a visa while products of Thailand are subject to visa requirements.
It should be noted that slight changes in construction may affect the classification of these products. This ruling is only valid if the information on which it is based is accurate.
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 fabric presented for classification may be of the type eligible for preferential treatment under Title II of the Trade and Development Act of 2000 (United States-Caribbean Basin Trade Partnership Act (CBPTA)) when used in the production of men’s or boys shirts. We note that certain provisions of the CBTPA were amended by the Trade Act of 2002. The provisions implementing the textile provisions of the CBTPA in the Harmonized Tariff Schedule of the United States (HTSUS) are contained, for the most part, in subchapter XX, Chapter 98, HTSUS. The provision to which you refer is 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 [beneficiary Caribbean Basin Trade Partnership countries] from fabrics or yarn that is not formed in the United States or in one or more such (beneficiary) 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 article had been imported from the territory of Canada or the territory of Mexico directly into the customs territory of the United States.
Subheading rule, Chapter 62, General Note 12(t), HTSUS, provides, in pertinent part:
Men’s or boys’ shirts of cotton (subheading 6205.20) or of man-made fibers (subheading 6205.30) shall be considered to originate if they are both cut and assembled in the territory of one or more of the parties and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following:
(a) Fabrics of subheadings 5208.21, 5208.22, 5208.29, 5208.31, 5208.32, 5208.39, 5208.41, 5208.42, 5208.49, 5208.51, 5208.52 or 5208.58, of average yarn number exceeding 135 metric;
Since the fabric referred to in this ruling as style “”Sweat2ply” does not conform to any of the fabrics listed in the subheading rule for subheadings 6205.20 for men’s or boy’s shirts of cotton, General Note 12(t), HTSUS, as a fabric 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, this fabric would not qualify for preferential treatment under subheading 9819.11.24, HTSUS. However, the fabric designated as style “Sweatppnt” conforms to a fabric listed in the subheading rule above and would thus qualify for preferential treatment under subheading 9819.11.24, HTSUS.
However, apparel articles both cut and sewn or otherwise assembled in one or more CBTPA beneficiary countries from fabric that is not formed in the United States may be eligible for preferential treatment if an interested party requests the President to proclaim that fabric or yarn as eligible for preferential treatment. Such a request should be sent to Chairman, Committee for the Implementation of Textile Agreements, Room H3100, Department of Commerce, 14th and Constitution Avenue, NW, Washington, D.C. 20230. The basis of the request must be that the requester believes that the yarn or fabric cannot be supplied by the domestic industry in commercial quantities in a timely manner.
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