CLA-2-61:RR:NC:TA-359: J88418
Ms. Melissa Weiss
Barthco International, Inc.
721 Chestnut Street
Philadelphia, Pennsylvania 19106
RE: The tariff classification and eligibility for duty free status under heading 9819, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of two samples of women’s and girls’ knitwear from Swaziland
Dear Ms. Weiss:
In your letter dated September 5, 2003, submitted on behalf of your client, Leonard Feinberg, Inc., 1407 Broadway, New York City, you requested a ruling on the tariff classification as well as on the eligibility for duty free status under the African Growth and Opportunity Act (AGOA) of one woman’s knitted pullover and one girls’ knitted shirt. Your samples are returned, as requested.
You submitted four samples. Styles 0724 and style 5610 are being reviewed by the office of Rulings and Regulations in Washington, D.C.. You will receive a response directly from them.
Style 5913 is a woman’s knitted sleeveless pullover with a V-neckline that is finished with knit capping and a hemmed bottom. The armholes are also finished with knit capping. The pullover extends from the wearer’s neck and shoulders to below her waist. The fiber content is 60% polyester, 40% cotton. The 7x4 rib knit fabric has more than nine stitches per two centimeters, measured in the direction in which it is formed.
Style 53026 is a girls’ knitted shirt that has long, hemmed sleeves; a straight bottom with overlock stitching; a round neckline; and a partial opening with 3 button closures below the neck. An applique and beaded embroidered designs are sewn on the left chest. The fiber content is 60% polyester, 40% cotton. The 2x2 rib knit fabric has more than ten stitches per linear centimeter measured in both the horizontal and the vertical directions.
The applicable subheading for the woman’s knitted pullover, Style 5913, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers --- and similar articles, knitted or crocheted: of man made fibers: other: other: other: women’s. The duty rate will be 32.2% ad valorem.
The applicable subheading for the girls’ knitted shirt, Style 53026, will be 6106.20.2030, HTS, which provides for women’s or girls’ shirts, knitted or crocheted: of man made fibers: other: girls’: other. The duty rate will be 32.3% ad valorem.
You have stated that, for each style that you submitted, “the fabric and trim will be shipped in rolls from Taiwan into Swaziland, (where) the fabric will be cut and sewn ----(and) where the garment will be assembled.” Additionally, for Style 53026, the sewing thread will originate in Taiwan, the embroidery will be shipped from Taiwan to Swaziland where they will be sewn to the garment, and the appliqued “B” and the glass beading will originate in Taiwan in separate pieces and then sewn on the garment in Swaziland.
The African Growth and Opportunity Act (AGOA) permits the entry into the United States of specific textile and apparel articles free of duty. Those countries that are designated as eligible sub-Saharan African countries in U.S. Note 1, Subchapter XIX, Chapter 98, HTS, and that are the subject of the publication of a notice of eligibility by the United States Trade Representative in the Federal Register, may benefit from this program. (See U.S. Note 2 (d), Subchapter XIX, Chapter 98, HTS). The country of Swaziland is included in each of these tariff notes. In addition, the goods must be imported directly into the customs territory of the United States.
Based upon the information that you supplied, and provided that all statutory requirements are met, the pullover and the shirt are eligible for duty free treatment under subheading 9819.11.12, HTS, which provides for “Articles imported from a designated beneficiary sub-Saharan African country enumerated in U.S. Note 1 to this subchapter: 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 duty rate is FREE.
The two samples submitted, that is, the woman’s knit pullover and the girls’ knit shirt, fall within textile category designation 639. Based upon international textile trade agreements products of Swaziland are neither subject to quota nor the requirement of a visa.
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 Mike Crowley at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division