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NY J89538




October 15, 2003

CLA2-RR:NC:WA 358 J89538
CATEGORY: CLASSIFICATION

Ms. Isabel Alvarez
Import Manager
H.L.M. Cargo Clearance Brokers
5567 Northwest 72nd Avenue
Miami, Florida 33166

RE: Andean Trade Promotion and Drug Eradication Act; subheading 9821.11.01; child’s fleece cardigan

Dear Ms. Alvarez:

This is in reply to your letter dated September 29, 2003, on behalf of your client Global Apparel Corp., requesting a classification and ATPDEA eligibility determination for a child’s polyester fleece cardigan, style name, Baby Micro Deluxe Cardigan, style number 60088, which will be imported into the United States.

The subject merchandise is a fleece knit cardigan that is made of polyester knit fabric that is brushed on both sides. The long sleeve garment has a hood, a full front zipper opening, a hemmed bottom and hemmed sleeve cuffs. It also has a woven textile patch with embroidery on one chest panel. The article will be imported in children’s sizes 6 months through 3T.

The sample will be returned to you as requested.

The manufacturing operations for style number 60088, according to you, are as follows:

The garment will be assembled in Columbia from United States origin polyester fleece fabric that is dyed in the United States and cut to shape in Columbia. The patch is made in Asia of Asian yarn.

The applicable subheading for the child’s cardigan, style number 60088, sizes 6 months to 24 months will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, sweaters, pullovers, sweatshirts and similar articles, except those imported as parts of sets. The duty rate will be 30 .5 percent ad valorem.

The applicable subheading for the child’s cardigan, style number 60088, sizes 2T-3T, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for girls’ sweaters, pullovers, sweatshirts and similar articles, knitted or crocheted, of man-made fibers, other. The duty rate will be 32.2 percent ad valorem.

Toddler girls’ polyester fleece cardigans fall within textile category designation 639. Based upon international textile trade agreements products of Columbia may be subject to quota and the requirement of a visa.

Columbia is a designated beneficiary Andean country under ATPDEA. See U.S. Note 1, Subchapter XXI, HTSUS.

Subheading 9821.11.01, HTSUS, provides for preferential tariff treatment for articles imported from a designated beneficiary Andean country, as follows:

Apparel articles sewn or otherwise assembled in one or more such countries, or the United States, or both, exclusively from any of the following: Fabrics or fabric components wholly formed, or components knit-to-shape, in the United States, from yarns wholly formed in the United States or in one or more such countries (including fabrics not formed from yarns, if such fabrics are classifiable in heading 5602 or 5603 of the tariff schedule and are formed in the United States), provided that, if such apparel articles are assembled from knitted or crocheted fabrics or from woven fabrics, all dyeing, printing and finishing of the fabrics is carried out in the United States.

U.S. Note 4 (a), Subchapter XXI, HTSUS states in relevant part, as follows:

A textile or apparel article otherwise eligible for preferential treatment under the provisions of this subchapter shall not be ineligible for such treatment because the article contains-

(i) findings or trimmings of foreign origin, if the value of such findings and trimmings does not exceed 25 percent of the cost of the components of the assembled article.

The value of the woven textile patch does not exceed 25 percent of the cost of the components of the assembled article. Accordingly, textile patch is a finding or trimming for purposes of subheading 9821.11.01, HTSUS.

Based on the information you supplied, the child’s cardigan, style number 60088, is eligible for duty free treatment in subheading 9821.11.01, HTSUS, which provides for special tariff benefits for certain textile and apparel goods under the Andean Trade Promotion and Drug Eradication Act.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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