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NY 884343




April 30, 1993

CLA-2-61:S:N:N5:356 884343

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6110.30.3040; 6103.43.1520

Mr. Joseph Haddad
Princeton Court Ltd.
119 5th Ave.
New York, New York 10003

RE: The tariff classification of men's knit garments from Israel.

Dear Mr. Haddad:

In your letter dated March 22, 1993, you requested a tariff classification ruling and a country of origin determination.

Style No. 200 is a man's pullover garment which is constructed from 65 percent polyester, 35 percent cotton, finely knit fabric which is napped on the inside surface. The garment features a rib knit crew neckline; long sleeves with rib knit cuffs; and a rib knit bottom.

Style No. 201 is a man's pair of pants constructed from 65 percent polyester, 35 percent cotton, finely knit fabric which is napped on the inside surface. The garment features an elasticized waistband; an inside drawstring closure; side slit pockets; and elasticized, hemmed pant legs.

In your letter, you state that the fabric will be imported from China or Pakistan to Israel in tubular piece goods form. It will then be wholly cut and sewn in Israel and shipped directly to the United States.

Style Nos. 200 and 201 have their component parts cut to shape and sewn together in Israel. We believe that these operations constitute a substantial manufacturing or processing operation. Consequently, the country of origin of these garments is Israel.

The applicable subheading for Style No. 200 will be 6110.30.3040, 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: sweatshirts: men's or boys'. The duty rate will be 1.4 percent ad valorem if the merchandise satisfies the provisions of the United States-Israel Free Trade Area Act. Otherwise, the merchandise will be dutiable at 34.2 percent ad valorem.

The applicable subheading for Style No. 201 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breaches and shorts: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: men's: The duty rate will be 0.5 percent ad valorem if the merchandise satisfies the provisions of the United States-Israel Free Trade Area Act. Otherwise, the merchandise will be dutiable at 30 percent ad valorem.

Style No. 200 falls within textile category designation 638 and Style No. 201 falls within textile category designation 647. Based upon international textile trade agreements, products of Israel are not presently subject to visa requirements or quota restraints.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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