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NY J88484





October 3, 2003

CLA-2-61:RR:NC:WA:361 NY J88484

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6114.20.0010

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 11, 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 three styles. Styles 5342 and 5352 have been forwarded to the Office of Regulations and Rulings in Washington, D.C. for resolution. The three styles that are the subject of this ruling will be returned as requested.

Style 0725 is a woman’s pullover constructed from 60 percent cotton, 40 percent polyester knit fabric. The sleeveless pullover has a V-shaped neckline and a plain, hemmed bottom. The neck and 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 5322 is a woman’s pullover constructed from 60 percent cotton, 40 percent polyester knit fabric. The short sleeve pullover has a crew neckline with a V notch at the center and raglan sleeves. The sleeves, V notch, and bottom are finished with overlock stitching. The front of the pullover has heat transfers and glass beads. You have indicated that the body fabric and rib knit fabric that finished the crew neckline will be imported in rolls from Taiwan, and that the sewing thread heat transfers and glass beads will also be from Taiwan. The fabric and trim will be cut and assembled into the completed garment in Swaziland.

Style 0730 is a woman’s top constructed from 60 percent cotton, 40 percent polyester knit fabric. The garment has V-shaped neckline in front, ¼ inch adjustable shoulder straps, and a plain, hemmed bottom. The garment also has an inner shelf bra with elastic at the bottom, and openwork fabric trim finishing the front V-neckline. The shoulder straps, armhole trim and back trim are made from the same elasticized fabric. You have indicated that the body fabric, openwork trim, elastic fabric for the shelf bra, and elasticized fabric for the shoulder straps and trim will be imported in rolls from Taiwan, and that the sewing thread and plastic adjusters will also be from Taiwan. The fabric and trim will be cut and assembled into the completed garment in Swaziland.

The applicable subheading for styles 0725 and 5322 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.

The applicable subheading for style 0730 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.9% ad valorem.

The three styles fall within textile category designation 339. 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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