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NY K84117





March 22, 2004

CLA-2-61:RR:NC:WA:358 NY K84117

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2065; 6110.30.3055

Mr. Steve Renfroe
May Merchandising Company
615 Olive Street
St. Louis, Missouri 63101

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

Dear Mr. Renfroe:

In your undated letter received by this office on March 19, 2004, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for two boys’ garments and two womens’ garments. The samples will be returned as requested.

The boys’ items style 2900 and styles 29005 are both long sleeve pullovers. The garment bodies are made of cotton interlock fabric that weighs 190 grams per square meter. The turtleneck garments have hemmed bottoms and rib knit fabric at the sleeve cuffs and neck openings. The rib knit collar and cuffs are made of 1 by 1 rib fabric that weighs 240 grams per square meter. Both styles will be imported in boys’ sizes 4 to 7.

Both fabrics are uncut in roll form and originate in China. The fabrics, which do not contain lines of demarcation, are then exported from Hong Kong to Swaziland. In Swaziland the fabrics are marked and cut into components (body, sleeves, cuffs and collar). The parts are then sewn, trimmed, pressed and packed. Upon completion of these steps, the finished garments are then exported directly to the United States.

Style 3895 which you describe as a “juniors’ full zip front long sleeve hooded jacket” is not considered to be a jacket because the item lacks tightening elements at both the sleeves and garment bottom and because the fabric weight is 235 grams per square meter. The item features a full front zipper opening, side entry scoop pockets and a hood with adjustable drawcord closure. The style will be made of 95% polyester, 5% spandex micro fleece fabric. It will be imported in women’s junior sizes.

The fabric is uncut in roll form and originates in Taiwan. Elasticized polyester drawcord in uncut roll form and plastic toggles also originate in Taiwan. Plastic coil open-end zippers originate in China and are exported from Hong Kong to Swaziland. The fabric, which does not contain lines of demarcation, the elasticized polyester drawcord and the plastic toggles, are exported from Taiwan to Swaziland. In Swaziland, the fabric is marked and cut into components (body, sleeves, hood and kangaroo pocket). The parts are then assembled and the zippers are attached to the garments. The drawcord is then inserted into the hood tunnel opening and the plastic toggles are attached to both ends of the drawcord. Upon completion of these steps, the finished garments are then trimmed, pressed, packed and exported directly to the United States.

Style 3890 which you describe as a ‘juniors’ long sleeve hooded knit pullover” features a hood with adjustable drawcord closure, a kangaroo style pouch pocket, elasticized cuffs and an adjustable drawcord closure in the hem bottom. The style will be made of 95% polyester, 5% spandex micro fleece fabric. It will be imported in women’s junior sizes.

The fabric is uncut in roll form and originates in Taiwan. Elasticized polyester drawcord in uncut roll form and plastic toggles also originate in Taiwan. Elastic for the cuffs is unmarked, uncut and in roll form and originates in Taiwan. The fabric which does not contain lines of demarcation, the elasticized polyester drawcord, the plastic stopper, the plastic toggles and the uncut elastic are exported from Taiwan to Swaziland. In Swaziland, the fabric is marked and cut into components (body, sleeves, hood and kangaroo pocket). The parts are then assembled and the elastic is cut and attached to the cuffs. The drawcord is then inserted into the hood tunnel opening and the plastic toggles are attached to both ends of the drawcord. Another drawcord is the inserted into the hemmed bottom tunnel opening and a plastic stopper is attached to the drawcord ends. Upon completion of these steps, the finished garments are then trimmed, pressed , packed and exported directly to the United States.

The applicable subheading for styles 2900 and 29005 is 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers and similar articles, knitted or crocheted, of cotton, men’s or boys’. The duty rate is 16.5% ad valorem.

The applicable subheading for styles 3895 and 3890 is 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers and similar articles, knitted or crocheted, of man-made fibers, women’s or girls’. The duty rate is 32% ad valorem.

Styles 2900 and 29005 fall within textile category designation 338; styles 3895 and 3890 fall within textile category designation 639. Based upon international textile trade agreements these categories from Swaziland are not subject to quota or the requirements 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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