CLA-2-61:OT:RR:NC:TA:348
Jonathan M. Fee
Alston & Bird
950 F Street, NW
Washington, DC 20004
RE: The tariff classification and status under Haiti Hemispheric Opportunity through Partnership Encouragement Act of 2008 (HOPE II) of men’s pullovers and underpants from Haiti and Dominican Republic
Dear Mr. Fee:
In your letter dated January 16, 2009, on behalf of your client, Robinson Manufacturing Company, Inc., you requested a tariff classification ruling.
Style ST39 is a men’s pullover garment constructed from 81% polyester, 19% spandex finely knit tricot fabric that measures 38 stitches per two centimeters counted in the horizontal direction. Style ST39 is cut and sewn and has a self-fabric crew neckline; short, hemmed sleeves; a small heat seal on the left chest; a large heat seal on the upper back panel below the neckband; and a straight, hemmed bottom.
Style #3620 is a pair of men’s underpants constructed of 81% polyester and 19% spandex finely knit fabric. The underpants are made up of four one-ply panels that are sewn together with flat lock stitching; one panel makes up each leg portion, one panel makes up the fly front, and another makes up the center rear portion. Other features include an exposed elasticized waistband measuring approximately 1½ inches wide, hemmed leg openings, and a heat seal logo on the bottom left leg. The underpants measure approximately 18 inches in length from the waist to the bottom leg openings.
The applicable subheading for Style ST39 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), 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 boy’s: other. The rate of duty is 32% ad valorem.
The applicable subheading for style #3620 will be 6107.12.0010, HTSUS, which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of man-made fibers…men’s. The rate of duty will be 14.9% ad valorem.
Your request also concerns the eligibility for preferential duty treatment for the men’s pullovers and underpants under HOPE II.
The polyester/spandex fabric from China will be shipped to Haiti. The fabric will be cut-to-shape and a heat seal will be applied to the fabric. The cut-to-shape pieces will be assembled into a finished garment and exported directly from Haiti to the United States.
Based upon the classification provided and the manufacturing scenario described above the applicable subheading to determine eligibility under HOPE II would be 9820.61.35, HTSUS, which provides for:
Apparel articles of chapter 61 described in U.S. note 6(j) to this subchapter and imported directly from Haiti or the Dominican Republic during any 1-year period specified in U.S. Note 6(j)(iii) to this subchapter, subject to the limitations provided in such U.S. note 6(j)(iii)
U.S. Note 6(j), Subchapter XX, Chapter 98, HTSUS, provides as follows:
(i) Apparel articles classifiable under Chapter 61 of the tariff schedule that is wholly assembled, or knit to shape in Haiti from any combination of fabrics, fabric components, components knit-to-shape or yarns and is imported directly from Haiti or Dominican Republic, subject to subdivisions (j)(ii), (j)(iii) and (j)(iv) of this note, without regard to source of the fabric, fabric components, components knit-to-shape or yarns from which the article is made.
(ii) the preferential treatment described in subdivision (j)(i) of this note shall not apply to the following:
the following apparel articles of cotton, for men or boys, that are classifiable under subheading 6109.10.00 of the tariff schedule:
all white T-shirts, with short hemmed sleeves and hemmed bottom with crew or round neckline or with V-neck and with a mitered seam at the center of the V, and without pockets, trim or embroidery;
all white singlets, without pockets, trim or embroider;
other T-shirts, but not including thermal undershirts.
T-shirts for men or boys that are classifiable under subheading 6109.90.10
The following apparel articles of cotton, for men or boys, that are classifiable under subheading 6110.20.20 of the tariff schedule;
Sweatshirts; or
Pullovers, other than sweaters, vests or garments imported as part of playsuits; or
Sweatshirts for men or boy’s, of man-made fibers and containing less than 65 percent by weight of man-made fibers, that are classifiable under subheading 6110.30.30 of the tariff schedule.
(iii) The preferential treatment described in subdivision (j)(i) of this notes shall be extended, in the 1-year period beginning October 1, 2008, and in each of the 9 succeeding 1-year periods, to not more than 70,000,000 square meter equivalents of apparel articles described in such subdivision.
(iv) Any apparel that qualifies for preferential treatment under subdivisions (g) through (i) or (k) through (p), inclusive, of this note or any other provision of the tariff schedule shall not be subject to, or included in the calculation of, the quantitative limitation under subdivision (j)(iii) of this note.
Since the man-made fiber garments are wholly assembled in Haiti and are imported directly from Haiti, they are eligible for preferential treatment under HOPE II. However, they are subject to the quantitative limitations set forth in U.S. Note 6(j), Subheading XX, Chapter 98, HTSUS.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division