CLA-2-61: RR:NC:TA:356 K83423
Mr. Min Hong
Vandegrift Forwarding Co., Inc.
11099 South LaCienega Blvd., Suite 242
Los Angeles, CA 90045
RE: The tariff classification and status under the African Growth and Opportunity Act (AGOA) of men’s knit garments from Madagascar.
Dear Mr. Hong:
In a letter dated February 17, 2004, on behalf of Nautica International, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for two styles of men’s knit garments. As requested, your samples will be returned.
Style KR9854 is a men’s pullover garment constructed from 100 percent polyester, finely knit, double faced fleece fabric. The garment has a self-fabric stand-up collar; a partial front opening with a zipper closure; a woven fabric zipper pull; long sleeves finished with elasticized capping; side entry pockets below the waist; a self-fabric hanger loop with a woven fabric label on the upper rear panel below the neckline; embroidery on the left chest; and elasticized capping at the bottom.
Style K49227 is a men’s pullover garment constructed from 80 percent cotton, 20 percent polyester, finely knit double faced fleece fabric. The garment has a self-fabric stand-up collar; a partial front opening with a zipper closure; long, raglan sleeves with tunnel elastic cuffs; side entry pockets below the waist; embroidery on the left chest; and tunnel elastic at the bottom.
You state that the garments will be cut and sewn in Madagascar from double faced fleece fabric originating in Taiwan. The pocket lining fabric is from Taiwan. The zippers and labels originate in Hong Kong. The narrow woven zipper pull fabric is from Taiwan. The sewing thread and the embroidery thread for both garments are from China. The elasticized fabric used as capping on the sleeve ends and bottom of Style KR9854 is sent from Taiwan in rolls of fabric that measures 30 inches wide by 30 yards long. The elastic fabric used for the cuffs and bottom band of Style K49227 is cut to length in Madagascar from rolls of Chinese fabric that measures one and one quarter inches wide by 48 yards long. All components are cut and assembled into a finished garment in Madagascar.
The applicable subheading for Style KR9854 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: other: men’s or boys’. The rate of duty will be 32 per cent ad valorem.
The applicable subheading for Style K49227 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty will be 16.5 percent ad valorem.
Style KR9854 falls within textile category designation 638 and Style K49227 falls within textile category designation 338. Based upon international textile trade agreements, products of Madagascar are not presently subject to visa requirements or quota restraints.
As provided for in U.S. Note 2 (d), Subchapter XIX, HTSUS, Madagascar is a designated lesser developed beneficiary country. Based on the information you submitted, and provided all requirements are met, Styles KR9854 and K49227 from Madagascar are eligible for duty free treatment under Subheading 9819.11.12, HTS, 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 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.
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