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NY J88545




September 24, 2003

CLA-2-61:RR:NC:WA:361 NY J88545

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2011; 6104.62.2030; 6110.20.2075; 6110.30.3055

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 August 28, 2003, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for six women’s garments on behalf of Leonard Feinberg, Inc. The samples will be returned as requested. In the future, please note that no more than five items may be included with each request.

Style 4190-17 is a woman’s sleeveless pullover constructed from 100 percent polyester knit mesh fabric. The pullover has a crew neckline, armholes finished with rib knit fabric, two side panels with trim finishing the seams, and a plain, hemmed bottom. The front panel is screen-printed. You have indicated that the fabric and all trim items will be imported in rolls from Taiwan. We assume that by trim items you have included the neckline and armhole fabric as well as the side panel trim. The fabric and trim will be cut and assembled into the completed garment in Swaziland.

Style 585-70 is a woman’s long sleeve pullover constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The pullover has a rounded capped neckline, raglan sleeves, side panels and a plain, hemmed bottom. You have indicated that the fabric and all trim items will be imported in rolls from Taiwan. We assume that by trim items you have included the neckline capping. The fabric and trim will be cut and assembled into the completed garment in Swaziland. Style 584-70 is a woman’s short sleeve pullover constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The pullover has a rounded capped neckline, raglan sleeves, side panels and a plain, hemmed bottom. You have indicated that the fabric and all trim items will be imported in rolls from Taiwan. We assume that by trim items you have included the neckline capping. The fabric and trim will be cut and assembled into the completed garment in Swaziland.

Style 586-70 is a woman’s short sleeve pullover constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The pullover has a rounded crew neckline, set in sleeves finished with overlock stitching, and overlock stitching finishing the bottom. You have indicated that the fabric and all trim items will be imported in rolls from Taiwan. We assume that by trim items you have included the crew neckline fabric. The fabric and trim will be cut and assembled into the completed garment in Swaziland.

Style 5088-70 is a pair of woman’s shorts constructed from 60 percent cotton, 40 percent polyester knit fabric. The shorts have an elasticized waistband with a drawstring, and leg openings finished with overlock stitching. You have indicated that the fabric and all trim items will be imported in rolls from Taiwan. We assume that by trim items you have included the rib knit waistband fabric, the elastic used in the waistband, and the braided fabric used for the drawstring. The fabric and trim will be cut and assembled into the completed garment in Swaziland.

Style 6513-70 is a pair of woman’s pants constructed from 60 percent cotton, 40 percent polyester knit fabric. The pants have an elasticized waistband with a drawstring, and hemmed leg openings. You have indicated that the fabric and all trim items will be imported in rolls from Taiwan. We assume that by trim items you have included the rib knit waistband fabric, the elastic used in the waistband, and the braided fabric used for the drawstring. The fabric and trim will be cut and assembled into the completed garment in Swaziland.

The applicable subheading for style 6513-70 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 5088-70 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’sshortsknitted or crocheted: Of cotton. The duty rate will be 15.1% ad valorem.

The applicable subheading for styles 584-70, 585-70, and 586-70 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 styles 4190-17 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers and similar articlesknitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32.2% ad valorem.

Styles 6513-70 and 5088-70 fall within textile category designation 348; styles 584-70, 585-70, and 586-70 fall within textile category designation 339; style 4190-17 falls within textile category designation 639. 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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