CLA-2-61:OT:RR:NC:N3:361
Mr. John B. Pellegrini
1345 Avenue of the Americas
Seventh Floor
New York, NY 10105
RE: The tariff classification and status under the Haiti Hemispheric Opportunity through Partnership Encouragement Act of 2008 (HOPE II) of women’s pants from Haiti
Dear Mr. Pellegrini:
In your letter dated September 23, 2014, you requested a tariff classification ruling on behalf of your client, Paris Accessories, Inc. Your samples will be returned.
Style 06GCN00411 is a pair of women’s pants constructed from 94% nylon and 6% spandex knit fabric. The pull-on pants feature a narrow elasticized waistband and hemmed leg openings. The garment extends from the waist to the ankles.
The applicable subheading for style 06GCN00411 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2 percent ad valorem.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
Your request also concerns the eligibility for HOPE II preferential duty treatment under subheading 9820.61.25, HTSUS, which provides for:
Apparel articles described in U.S. note 6(c) to this subchapter imported directly from Haiti or the Dominican Republic during an applicable 1-year period specified in U.S. note 6(b)(ii) to this subchapter, subject to the limitations provided in U.S. note 6(g)(i) to this subchapter.
Chapter 98, Subchapter XX, HTSUS, U.S. Note 6(c) states:
Apparel articles of a producer or entity controlling production that are imported directly from Haiti or the Dominican Republic under the terms of heading 9820.61.25 shall enter the United States free of duty during an applicable 1-year period specified in subdivision (c)(ii), subject to the limitations set forth in this note, provided that such apparel articles are wholly assembled, or are knit-to-shape, in Haiti from any combination of fabrics, fabric components, components knit-to-shape and yarns, only if, for each entry in the applicable 1-year period, the sum of—
(i) the cost of value of the materials produced in Haiti or one or more countries enumerated in subdivision (b) of this note, or any combination thereof, plus
(ii) the direct costs of processing operations (as defined in general note 7(b) to the tariff schedule) performed in Haiti, or one of more countries enumerated in subdivision (b) of this note, or any combination thereof,
is not less than applicable percentage (as defined in subdivision (f) of this note) of the declared customs value of such apparel articles.
You state that the nylon/spandex knit fabric from China will be shipped to Haiti. It will be wholly assembled in Haiti into a finished garment and exported directly to the United States.
Since the nylon/spandex pants are wholly assembled in Haiti and are imported directly from Haiti, they may be eligible for preferential treatment under HOPE II. However, they must meet the requirements set forth in U.S. Note 6(c) Chapter 98, Subchapter XX, HTSUS, and quantitative limitations must be taken into account.
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 Kimberly Rackett at [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division