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NY K87072




June 18, 2004

CLA-2-61:RR:NC:WA:358 NY K87072

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075

Mr. Kevin Leonard
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor
New York, NY 10022-4877

RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act for girls’ knit pullovers from Honduras.

Dear Mr. Leonard:

In a letter dated June 11, 2004, on behalf of your client H.I.S. International, you requested a ruling on the tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for girls’ knit pullovers that will be imported into the United States.

Style No. FGP44205A, FGP44205B (long sleeve) and Style No. FGP44207A and FGP-44207B (short sleeve), are girls’ knit pullovers that are constructed from finely knit cotton interlock fabric that has an average of at least 10 stitches per linear centimeter in each direction. The garments have pullover styling, set-in long or short sleeves, lettuce edging at the sleeve ends and hemmed fabric at the garment bottom. Embroidery and applique-work depicting flowers are affixed to the chest area below fabric that is gathered by pintuck stitching. The samples will be returned as requested

You have indicated that the knit body fabric is formed in Honduras from U.S. yarn. The knit fabric used in construction of the garments is wholly formed in Honduras from yarns wholly formed in the United States. All cutting of the fabric into component parts is performed in Honduras. All sewing and assembly operations are done in Honduras. The sewing thread originates in the U.S. or a Caribbean Basin Trade Partnership Act (CBTPA) country. The embroidery thread is either of U.S. origin or non-CBTPA country origin. The labels are from China or Hong Kong. The plastic hangers are from China and the polybags and cartons are from Honduras.

The applicable subheading for Style No. FGP44205A, FGP44205B (long sleeve) and Style No. FGP44207A and FGP-44207B (short sleeve), will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ pullovers and similar articles, knitted or crocheted, of cotton, other, women’s or girls’. The duty rate is 16.5 percent ad valorem.

Girl’s cotton knit pullovers fall within textile category designation 339. Based upon international textile trade agreements this category from Honduras is not subject to quota or the requirement of a visa.

The use of the foreign origin labels, narrow twill binding tape and embroidery thread will not render the pullovers ineligible for preferential treatment under the CPTPA provided the blouses otherwise meet the requirements for classification within a CPTPA provision and provided the value of the foreign-origin labels, binding tape and embroidery thread used in the blouses combined does not exceed 25 percent of the total cost of the components of the garment.

Based on the information that you supplied, and provided all requirements are met, Style No. FGP44205A, FGP-44205B (long sleeve) and Style No. FGP44207A and FGP-44207B (short sleeve), are eligible for duty free treatment under subheading 9820.11.09, HTSUS, which provides for:

Articles imported from a designated beneficiary Caribbean Basin Trade Partnership country enumerated in general note 17(a) to the tariff schedule: Apparel articles (other than socks provided for in heading 6115 of the tariff schedule) knit to shape in such a country from yarns wholly formed in the United States; knitted or crocheted apparel articles (except t-shirts, other than underwear, classifiable in subheadings 6109.10.00 and 6109.90.10 and described in subheading 9820.11.12) cut and wholly assembled in one or more such countries from fabrics formed in one or more such countries or from fabrics formed in one or more such countries and the United States, all the foregoing from yarns wholly formed in the United States (including fabrics not formed from yarns, if such fabrics are classifiable in heading 5602 or 5603 of the tariff schedule and are formed in one or more such countries) and subject to the provisions of U.S. note 2(b) to this subchapter

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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