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NY J88417




October 3, 2003

CLA-2-61:RR:NC:WA:361 NY J88417

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2011; 6109.10.0070; 6110.20.2075

Ms. Melissa Weiss
Barthco Trade Consultants
721 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification and status under the African Growth and Opportunity Act for women’s garments from Swaziland.

Dear Ms. Weiss:

In your letter dated September 5, 2003, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for five women’s garments on behalf of Leonard Feinberg, Inc. This letter will address four styles. Style 50230 has been forwarded to the Office of Regulations and Rulings in Washington, D.C. for resolution. The four styles that are the subject of this ruling will be returned as requested.

Style 60620 is a pair of woman’s pants constructed from 60 percent cotton, 40 percent polyester knit fabric. The pants have an elastic waistband and hemmed leg openings with side slits. The pants also have a heat transfer applique and rhinestones. You have indicated that the body fabric and the elastic fabric for the waistband will be imported in rolls from Taiwan. The sewing thread, heat transfers and rhinestones will also be from Taiwan. All fabric will be cut and assembled into the completed garment in Swaziland.

Style 5933 is a woman’s pullover constructed from 60 percent cotton, 40 percent polyester knit fabric. The sleeveless pullover has a square neckline and a plain, hemmed bottom. The armholes are finished with rib knit capping. You have indicated that the body fabric and rib knit capping will be imported in rolls from Taiwan, and that the sewing thread will also be from Taiwan. The fabric and trim will be cut and assembled into the completed garment in Swaziland. Style 5923 is a woman’s pullover constructed from 60 percent cotton, 40 percent polyester knit fabric. The sleeveless pullover has a U-shaped neckline and a plain, hemmed bottom. The armholes and neckline are finished with rib knit capping. You have indicated that the body fabric and rib knit capping will be imported in rolls from Taiwan, and that the sewing thread will also be from Taiwan. The fabric and trim will be cut and assembled into the completed garment in Swaziland.

Style 07251 is a woman’s garment similar to a tank top constructed from 60 percent cotton, 40 percent polyester knit fabric. The garment has U-shaped neckline in front and back, a partial front opening with button closure, shoulder straps that measure two inches in width, and a hemmed bottom with side slits. The armholes and neckline are finished with decorative stitching that forms a scalloped edge. You have indicated that the body fabric, rib knit capping, and placket interlining will imported in rolls from Taiwan, and that the sewing thread and buttons will also be from Taiwan. The fabric and trim will be cut and assembled into the completed garment in Swaziland.

The applicable subheading for style 60620 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’strousersknitted or crocheted: Of cotton. The duty rate will be 15.1% ad valorem.

The applicable subheading for style 07251 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for tank tops and similar articlesknitted or crocheted: Of cotton: Women’s. The duty rate will be 17% ad valorem.

The applicable subheading for styles 5933 and 5923 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers and similar articlesknitted or crocheted: Of cotton: Women’s. The duty rate will be 16.9% ad valorem.

Styles 07251, 5933 and 5923 fall within textile category designation 339; style 60620 falls within textile category designation 348. Based upon international textile trade agreements these categories from Swaziland are neither subject to quota nor the requirement of a visa.

Based on the information that you supplied, and provided all requirements are met, the submitted garments are eligible for duty free treatment under subheading 9819.11.12, HTSUS, which provides for: Apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more such lesser developed countries enumerated in U.S. note 2(d) to this subchapter, subject to the provisions of U.S. note 2 to this subchapter, regardless of the country of origin of the fabric or the yarn used to make such articles, if entered during the period beginning on the date announced in a Federal Register notice issued by the United States Trade Representative and continuing through September 30, 2004, inclusive

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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