CLA-2-61:OT:RR:NC:N3:361
Ms. Rachel Slisz
SanMar Corporation
22833 SE Black Nugget Road, Suite 130
Issaquah, Washington 98029
RE: The tariff classification and status under the Haiti Hemispheric Opportunity through Partnership Encouragement Act of 2008 (HOPE II) of women’s, men’s and boys’ garments from Haiti
Dear Ms. Slisz:
In your letter dated September 13, 2016, you requested a tariff classification ruling. The samples will be returned to you, as requested.
Style LST350 is a woman’s cut and sewn t-shirt composed of 100 percent polyester interlock knit fabric and weighs less than 200 grams per square meter. The garment features a U shaped neckline, hemmed short sleeves, and a hemmed bottom. The garment reaches below the waist.
Style ST350LS is a men’s cut and sewn garment composed of 100 percent polyester interlock fabric that measures 33 stitches per two centimeters counted in the horizontal direction and weighs less than 200 grams per square meter. Style ST350LS is similar to a t-shirt and has a self-fabric crew neckline; long, close-fitting, hemmed sleeves; and a straight, hemmed bottom. The same garment will be imported as style YST350LS in Youth (boys’) sizes.
The applicable subheading for style LST350 will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers…Women’s or girls’: T-shirts: Women’s. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Styles ST350LS and YST350LS will be 6109.90.1049, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers… Men’s or boys’: Other. The rate of duty will be 32 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 https://hts.usitc.gov/current.
Your request also concerns the eligibility for preferential duty treatment for styles LST350, ST350LS, and YST350LS under HOPE II. The applicable subheading to determine eligibility would be 9820.61.35, HTSUS, which provides for:
Apparel articles 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) to this subchapter.
Chapter 98, Subchapter XX , HTSUS, U.S. Note 6(j)(i) provides as follows:
The preferential treatment provided in heading 9820.61.35 shall be extended to any apparel article 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 the Dominican Republic, subject to subdivisions (j)(ii), (j)(iii) and (j)(iv) of this note, without regard to the source of the fabric, fabric components, components knit-to-shape or yarns from which the article is made.
You state in your letter that the 100 percent polyester knit fabric from China will be shipped to Haiti. It will be wholly assembled (cut and sewn) in Haiti into the finished garments. The garments will be imported into the United States through the Dominican Republic.
Based on the facts provided above, styles LST350, ST350LS, and YST350LS are eligible for preferential treatment under subheading 9820.61.35, HTSUS.
HOPE II provides preferential treatment to certain knitted apparel and made from non-originating fabrics as described in chapter 98, Subchapter XX, U.S. Note 6(j)(i). The 9820.61.35, HTSUS, provision indicates that the source of the raw materials does not affect eligibility, so the fabric may come from any source. In addition, subheadings 6109.90.1049 and 6109.90.1050 are not excluded by chapter 98, Subchapter XX, U.S. Note 6(j)(ii).
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 Antoinette Peek-Williams @.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division