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NY L86626

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September 1, 2005

CLA-2-61:RR:NC:TA:359 NY L86626

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2065; 6110.20.2075

Ms. Natalie Hanson
International Development Systems, Inc.
2100 L Street, Suite 210
Washington, DC 20037

RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act for a woman’s garment and a men’s garment from Guatemala.

Dear Ms. Hanson:

In your letter dated July 29, 2005, you requested a ruling on the tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for a woman’s knit garment and a men’s knit garment.

Style A is a woman’s pullover constructed from 95% cotton, 5% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a round neckline, short hemmed sleeves, and a hemmed bottom. The garment also features oversized appliqué on the front panel.

Style B is a men’s pullover constructed from 100% cotton knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a round neckline, short hemmed sleeves, a half-moon shaped sweat patch at the back, a large fabric label sewn on the lower left side near the hem, a large fabric label sewn on near the rear neckline, high definition screen-printing on the front panel, and a hemmed bottom.

You have indicated that the yarn of both garments will be of US origin; the fabric will be knit in Guatemala, and the fabric will be cut and assembled in Guatemala.

The applicable subheading for style A will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pulloversand similar articles, knitted or crocheted: Of Cotton: Other: Other: Women’s or girls’. The general duty rate will be 16.5% ad valorem.

The applicable subheading for style B will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pulloversand similar articles, knitted or crocheted: Of Cotton: Other: Other: Men’s or boys’. The general duty rate will be 16.5% ad valorem.

Styles A falls within textile category designation 339. Style B falls within textile category designation 338. Based upon international textile trade agreements these categories from Guatemala are neither subject to quota nor the requirement of a visa.

Based on the information that you supplied, and provided all requirements are met, styles A and B 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

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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 6109.10.00 - T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton
• Tariff No.: 6109.90.10 - T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers
• Tariff No.: 6110.20.20 - Sweaters, pullovers and similar articles, knitted or crocheted, of cotton, nesoi
• Tariff No.: 9820.11.09 - CBTPA goods: Apparel article knit to shape/cut/assembled in one or more CBTPA from US or CBTPA formed fabric of US yarn under quota
• Tariff No.: 9820.11.12 - CBTPA goods: T-shirts, not underwear, made in one or more CBPTA from US yarn and subject to quota in US note 2(c) to subchapter