United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K82772 - NY K82822 > NY K82786

Previous Ruling Next Ruling
NY K82786




March 1, 2004

CLA-2-61: RR:NC:TA:356 K82786

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.42.1020; 6110.20.2040

Mr. Min Hong
Vandegrift Forwarding Co., Inc.
1109 South LaCienega Blvd., Suite 242
Los Angeles, CA 90045

RE: The tariff classification and status under the African Growth and Opportunity Act (AGOA) of men’s knit garments from Madagascar.

Dear Mr. Hong:

In a letter dated January 27, 2004, on behalf of Nautica International, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for three styles of men’s knit garments. As requested, your samples will be returned.

Style K48319 is a pair of men’s pants constructed from 80 percent cotton, 20 percent polyester, finely knit fabric that is napped on the inside surface. The pants have a rib knit waistband with an inside drawstring; side seam pockets; a rear patch pocket; embroidery on the left leg; and rib knit cuffs at the leg openings.

Style K48317 is a men’s hooded sweatshirt constructed from 80 percent cotton, 20 percent polyester, finely knit fabric that is napped on the inside surface. The garment has a self-fabric hood with a drawstring; a triangular rib knit insert at the center neckline; long sleeves with rib knit cuffs; a pouch pocket below the waist; embroidery on the left chest; an overlaid strip of rib knit fabric on the hood; and a rib knit bottom.

Style K48316 is a men’s sweatshirt constructed from 80 percent cotton, 20 percent polyester, finely knit fabric that is napped on the inside surface. The garment has a rib knit convertible collar; a partial front opening with a zipper closure; long sleeves with rib knit cuffs; embroidery on the left chest; and a rib knit bottom.

You state that the garments will be cut and sewn in Madagascar from fabric originating in China from yarn originating in China. The 1x1 rib knit fabric used for the collar of Style K48316 and the cuffs and waistbands of all three styles originates in China. The fabric is sent to Madagascar in rolls that measure 37 inches wide by 25 yards long and is cut and folded in Madagascar before assembly. The contrasting 1x1 rib knit insert on the rear waistband of Style K48319 and the 1x1 rib knit strip forming the hood overlay on Style K48317 are cut and sewn in Madagascar from rolls of Chinese fabric measuring 37 inch wide by 25 yards long. The one and one-half inch wide elastic fabric in the waistband of Style K48319 is cut and sewn in Madagascar from rolls of knit fabric originating in China. The textile drawstring used on Styles K48319 and K48317 has plastic tipping on both ends and originates in China. The embroidery thread is from China. The zipper on Style K48316 originates in Hong Kong. All parts are assembled into a finished garment in Madagascar.

The applicable subheading for Style K48319 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ trousers, breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers: men’s. The rate of duty is 16.1 percent ad valorem.

The applicable subheading for Styles K48317 and K48316 will be 6110.20.2040, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: sweatshirts: men's or boys'. The rate of duty will be 16.5 percent ad valorem.

Style K48319 falls within textile category designation 347. Styles K48317 and K48316 fall within textile category designation 338. Based upon international textile trade agreements, products of Madagascar are not presently subject to visa requirements or quota restraints.

Subheading 9819.11.12, HTS, 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.

As provided for in U.S. Note 2 (d), Subchapter XIX, HTSUS, Madagascar is a designated lesser developed beneficiary country.

Based on the information you submitted, Styles K48319 and K48317 are not eligible for preferential treatment under Subheading 9819.11.12, HTS, because the finished textile drawstring with plastic tipping at both ends is considered a “fabric component” rather than fabric. Consequently, the use of the finished textile drawstrings of Chinese origin precludes classification of Styles K48319 and K48317 in 9819.11.12, HTS. See HQ 966585 of September 24, 2003.

The zipper on Style K48316 is considered a finding or trimming. Consequently, based on the information you submitted, and provided all requirements are met, Style K48316 is eligible for duty free treatment under subheading 9819.11.12, HTS.

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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director

Previous Ruling Next Ruling

See also: