CLA-2-62:RR:NC:TA:N3:356 L81656
Ms. Rebecca Cheung
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for men’s woven garments from Nicaragua; fabric commercially unavailable in the United States; subheading 9820.11.27, HTSUS.
Dear Ms. Cheung:
In your letter dated December 29, 2004, you requested a ruling on the tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for four styles of men’s woven garments from Nicaragua. As requested, your samples will be returned.
Style F700 is a pair of men’s pajamas that will be imported and sold as a two piece set. The pajamas are constructed from 100 percent cotton, woven flannel fabric that has two or more colors in the warp and/or filling. The pajama top has a full front opening with four button closures; a notched collar; long sleeves with self-fabric cuffs; a patch pocket on the left chest; a self-fabric hanger loop at the inside rear neckline; and a straight, hemmed bottom. The pajama bottom has a tunnel elastic waistband with two buttons at the front; a fly front with a single button closure; a rear bubble seat panel; and hemmed legs. The pajama top has contrast color piping on the notched collar, the placket and the sleeve cuffs. Fusible interfacing is used in the construction of the collar and placket. The waistband elastic is one and one-eighth inches wide.
Style F710/F750 is a pair of men’s sleep pants constructed from 100 percent cotton, woven flannel fabric. The sleep pants have a tunnel elastic waistband with an outside, self-fabric drawstring with knotted ends; side seam pockets; an open, unsecured fly; and hemmed legs. The waistband elastic is one and three-eighth inches wide. The garment will be identified as Style F710 when imported in a hanger pack and as Style F750 when imported boxed.
Style F720 is a men’s nightshirt constructed from 100 percent cotton, woven flannel fabric that has two or more colors in the warp and/or filling. The garment has a V-neckline with a two button placket; long sleeves with self-fabric cuffs; a patch pocket on the left chest; and a straight, hemmed bottom with curved side slits. The nightshirt has self-fabric piping on the neckline, the placket and the sleeve cuffs. Woven interlining is used in the construction of the neckband and placket.
Style F730 is a men’s robe constructed from 100 percent cotton, woven flannel fabric. The garment has a shawl collar; a full front opening with a self-fabric tie; long, hemmed sleeves; a patch pocket on the left chest; two patch pockets below the waist; a self-fabric hanger loop at the inside rear neckline; and a hemmed bottom. The robe has contrast color piping on the collar, the placket and the sleeve cuffs. Woven interlining is used in the construction of the collar and placket.
The applicable subheading for Styles F700 and F720 will be 6207.21.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ . . . nightshirts and pajamas: of cotton: with two or more colors in the warp and/or the filling: men’s. The rate of duty is 8.9 percent ad valorem.
The applicable subheading for Style F710/F750 will be 6207.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ . . . nightshirts, pajamas . . . and similar articles: other: of cotton: other: sleepwear. The rate of duty is 6.1 percent ad valorem.
The applicable subheading for Style F730 will be 6207.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ . . . nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: bathrobes, dressing gowns and similar articles. The rate of duty is 8.4 percent ad valorem.
Styles F700, F710/F750 and F720 fall within textile category designation 351. Style F730 falls within textile category designation 350. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cpb.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
You state that the garments are constructed from yarn dyed flannel fabric that contains 26 yarns per centimeter in the warp and 22 yarns per centimeter in the filling. The fabric is a 2 X 2 twill weave constructed from single, ring spun yarns of 21 yarn number with two or more colors in the warp and/or the filling. The fabric weight is 133 grams per square meter. Based on the information submitted, the average yarn number has been calculated to be 36 in the metric system. The fabric is classifiable in subheading 5208.43.00, HTS.
You state that the fabric will be manufactured in China from Chinese yarns and will be sent to Nicaragua in rolls without lines of demarcation where it will be cut and assembled into finished garments. You also state that the waistband elastic used in Styles F700 and F710/F750 will be formed in the United States from U.S. yarns and will be shipped in rolls to Nicaragua where it will be cut to different lengths according to garment size. The contrast color piping is a polyester/cotton blend poplin fabric over a white cord. Both the poplin and the cord are of foreign origin. You indicate that you may also use flannel fabric over a white cord, both of which will be of foreign origin. You state that the woven interlining used in Styles F720 and F730 is formed in the United States from U.S. yarns and that the fusible interfacing used in Style F700 is formed in the United States from U.S. yarns. The interlining, the interfacing and the white cord used in the piping are cut and sewn in Nicaragua. The labels, buttons and sewing thread are of foreign origin and are shipped directly to the factory in Nicaragua. The finished garments will be sent directly from Nicaragua to the United States.
In the Federal Register, July 29, 2003 (Vol. 68, Number 145, pp. 44528-44529), the Committee for the Implementation of Textile Agreements (CITA) published a determination that 100 percent cotton woven flannel fabrics, made from 21 through 36 NM single ring-spun yarns of different colors, classified in 5208.43.00 of the Harmonized Tariff Schedule of the United States (HTSUS), of 2 X 2 twill weave construction, weighing not more than 200 grams per square meter, for use in apparel articles excluding gloves, cannot be supplied by the domestic industry in commercial quantities in a timely manner.
Consequently, the Committee designated that apparel articles, excluding gloves, that are both cut and sewn or otherwise assembled in an eligible CBTPA beneficiary country from these fabrics, are eligible for quota-free and duty-free treatment under the textile and apparel commercial availability provisions of the CBTPA and subheading 9820.11.27, HTSUS, provided that all other fabrics in the garments are wholly formed in the United States from yarns wholly formed in the United States, and that the special rules for findings and trimmings, certain interlinings and de minimus fibers and yarns under section 112 (d) of the CBTPA are followed, and that such articles are imported directly into the customs territory of the United States from an eligible CBTPA beneficiary country. Nicaragua was designated a beneficiary CBTPA country in Presidential Proclamation 7351, dated October 2, 2000, 62 Fed. Reg. 59329 and Fed. Reg. 60236 dated October 10, 2000.
Both the woven interlining used in Style F720 and F730 and the fusible interfacing used in Style F700 are considered fabric and must be made in the United States from U.S. yarns to satisfy the requirements of the above designation. The elastic used in the waistbands of Styles F700 and F710/F750 is considered narrow fabric and must also be made in the United States from U.S. yarns to satisfy the requirements.
The piping used in Styles F700, F720 and F730, which includes both the contrast color poplin fabric over white cord and the flannel fabric over white cord, is considered a finding or trimming and, as such, does not have to be of U.S. origin to satisfy the requirements. The foreign origin labels, sewing thread and buttons used on the various garments are also considered findings and trimmings. The cost of the findings and trimmings must not exceed 25 percent of the component cost of the garment to satisfy the requirements.
Based on the information supplied, and assuming that the findings and trimmings do not exceed 25 percent of the cost of the components of the assembled garment and that all other requirements are met, Styles F700, F710/F750, F720 and F730 would be eligible for duty-free and quota-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 U.S. government authority in the Federal Register as fabrics or yarns not available in commercial quantities in the United States, under any terms as such authority may provide.”
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