CLA-2-61:OT:RR:NC:TA:348
Maribel Garcia
ACC1O
Government of Catalonia
445 Park Avenue
14th Floor
New York, NY 10022
RE: The tariff classification and status under the United States-Morocco Free Trade Agreement (UMFTA), for women’s garments from Morocco.
Dear Ms. Garcia:
In your letter dated November 5, 2010, on behalf of your client Hallotex, you requested a ruling on the status of women’s garments from Morocco under the UMFTA.
Style 007 is a “Forever 21” label women’s pullover constructed of a 100% cotton slub jersey fabric. The outer surface of the fabric measures more than 9 stitches per two centimeters counted in the direction that the stitches were formed. The garment features a scooped front neckline with self-fabric ruffle trim that has cut unfinished edges, a self-fabric ruffled 4 button faux placket at the center of the upper front panel, short hemmed sleeves with a gathering at the shoulder seams, and a hemmed slightly curved garment bottom. The garment extends to the below the waist. You refer to style 007 as a T-shirt. However, the garment has conspicuous features which preclude classification as such (the slub jersey fabrication, the ruffled trim and faux placket, and gathered sleeve shoulder seams). The garment is more specifically provided for as an other pullover garment of 6110, HTSUS.
The essential character of style 007 is imparted by the 100% cotton slub jersey fabric of the garment.
Style 011 is a “Forever 21” label women’s pullover constructed of a heathered 55% polyester 45% cotton jersey fabric. The outer surface of the fabric measures more than 9 stitches per two centimeters counted in the direction that the stitches were formed. The pullover features a rounded front neckline with a self-fabric neckband, a woven fabric patch one-button flap pocket on the upper left front panel, short sleeves with rolled fabric endings, an elasticized gathering at the waist area, and a straight hemmed garment bottom. The pullover extends from the shoulders to the upper thigh. You refer to the garment as a dress, however, based on the length the garment does not provide sufficient coverage for modesty purposes to warrant classification as such. The garment is more specifically provided for as an other pullover garment of 6110, HTSUS.
The essential character of style 011 is imparted by the 55% polyester 45% cotton jersey fabric of the garment.
Style 002 is a “Forever 21” label women’s dress constructed of a 50% viscose 25% cotton 25% polyester jersey fabric. The sleeveless dress features scooped front and rear necklines, a four button opening at the front neckline, color contrast jersey trim at the neckline and armhole openings, chain stitch belt loops sewn into the side seams at the waist area, a faux leather tie belt, and a hemmed straight garment bottom. The dress extends from the shoulders to the ankle area. The dress and belt are considered to constitute a set under the General Rules of Interpretation (GRI) 3(b), HTSUS which provides in part that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character. As the belt is an accessory to the dress, the essential character of the set is imparted by the dress.
The essential character of style 002 is imparted by the 50% viscose 25% cotton 25% polyester jersey fabric of the garment.
Style 003 is a “Forever 21” label women’s top constructed of a 100% cotton jersey fabric. The garment features a hemmed rounded front neckline, short hemmed sleeves, a deep v-shaped cut-out on the back panel which extends to below the waist area exposing the center of the wearer’s back, three bow-shaped self-fabric strips sewn in intervals across the cut-out on the back panel, and a hemmed straight garment bottom. The garment extends to below the waist. You refer to style 003 as a T-shirt. However, the garment has conspicuous features which preclude classification as such (cut-out on the back panel and piece construction of bow-shaped strips). Due to insufficient coverage on the back, the garment would not be considered as a garment of Heading 6110. Based on styling features and back exposure, the garment is more properly classified as a top of Heading 6114.
The essential character of style 003 is imparted by the 100% cotton jersey fabric of the garment.
Style 013 is a “Forever 21” label women’s pullover constructed of a heathered 100% cotton reverse jersey fabric. The fabric measures more than 9 stitches per two centimeters counted in the horizontal direction. The pullover features a rounded hemmed front neckline, a large number “4” printed on the front panel, and short sleeves with self-fabric turned back cuffs. Decorative flatlock stitching is found above the cut unfinished fabric edge at the garment bottom, which is straight at the bottom of the front panel bottom and curved at the rear panel. The pullover extends from the shoulders to below the waist. You refer to style 013 as a T-shirt. However, the garment has conspicuous features which preclude classification as such (the heathered jersey fabrication and the turned back cuffs). The garment is more specifically provided for as an other pullover garment of 6110, HTSUS.
The essential character of style 013 is imparted by the 100% cotton jersey fabric of the garment.
The applicable subheading for Styles 007 and 013 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater, pullovers, sweatshirts, waistcoats (vests) similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem.
The applicable subheading for Style 011 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem.
The applicable subheading for Style 002 (dress and belt) will be 6104.44.2010, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of artificial fibers: Other . . . Women’s. The rate of duty will be 14.9% ad valorem.
The applicable subheading for Style 003 will be 6114.20.0010, HTSUS, which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The manufacturing operations for Style 007:
The cotton fibers from India are spun into yarns and shipped to Spain.
In Spain, the yarns are knit into fabric and shipped to Morocco.
In Morocco, the fabric is cut, sewn and assembled into the finished garments.
The garments are exported directly from Morocco to the U.S.
The manufacturing operations for Style 011:
The cotton fibers from Spain are spun into yarns.
In Turkey, the polyester yarns are extruded and shipped to Spain.
In Spain, the cotton and polyester yarns are knit into fabric. The fabric is shipped to Morocco.
In Morocco, the fabric is cut, sewn and assembled into the finished garments.
The garments are exported directly from Morocco to the U.S.
The manufacturing operations for Style 002:
The cotton fibers, from Spain, are spun into yarns.
In Turkey, the polyester yarns are extruded and shipped to Spain.
In Austria, the viscose rayon yarns are extruded and shipped to Spain.
In Spain, the cotton, polyester and rayon yarns are knit into fabric. The fabric is shipped to Morocco.
In Morocco, the fabric is cut, sewn and assembled into the finished garments.
The garments are exported directly from Morocco to the U.S.
The manufacturing operations for Style 003:
The cotton fibers from Turkey are spun into yarns and shipped to Spain.
The cotton fibers from India are spun into yarns and shipped to Spain.
In Spain, the cotton yarns are knit into fabric. The fabric is shipped to Morocco.
In Morocco, the fabric is cut, sewn and assembled into the finished garments.
The garments are exported directly from Morocco to the U.S.
The manufacturing operations for Style 013:
The cotton fibers from Turkey are spun into yarns and shipped to Spain.
In Spain, the cotton yarns are knit into fabric. The fabric is shipped to Morocco.
In Morocco, the fabric is cut, sewn and assembled into the finished garments.
The garments are exported directly from Morocco to the U.S.
General Note 27, HTSUS, sets forth the criteria for determining whether a good is originating under the UMFTA. General Note 27(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (e), (g) and (h) thereof, a good imported into the United States is eligible for treatment as an originating good of a UMFTA country under the terms of this note only if –
(i) the good is a good wholly the growth, product or manufacture of Morocco or of the United States, or both;
(ii) the good is a new or different article of commerce that has been grown, produced or manufactured in the territory of Morocco or of the United States, or both, and that falls in a heading or subheading of the tariff schedule that is not covered by the product-specific rules of subdivision (h) of this note; and the sum of--
(A) the value of each material produced in the territory of Morocco or of the United States, or both;
(B) the direct costs of processing operations performed in the territory of Morocco or the United Sates, or both,
is not less than 35 percent of the appraised value of the good at the time the good is entered into the territory of the United States; or
(iii) the good falls in a heading or subheading covered by a product-specific rule in subdivision (h) of this note and—
(A)(1)each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in such subdivision (h); or
(2)the good otherwise satisfies the requirements specified in subdivision (h) of this note; and
(B) the good meets any other requirements specified in this note;
and is imported directly into the territory of the United States from the territory of Morocco and meets all other applicable requirements of this note. For purposes of this note, the term “good” means any merchandise, product, article or material.
General Note 27 (h), Chapter 61, Chapter rule 2 states in pertinent part:
For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good.
The component that determines the classification for Styles 007, 011. 002, 003 and 013 is the knit fabric. The knit fabric, for each style listed above, is the non-originating material and is classified in heading 6006.
For goods classified in heading 6110, General Note 27/61.35 requires:
A change to heading 6109 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 and 5212, 5307 through 5308 or 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape or both, and sewn or otherwise assembled in the territory of Morocco or the United States, or both.
For goods classified in subheading 6104, General Note 27/61.20 requires:
A change to heading 6104.41 through 6104.49 from any other chapter, except from headings 5106 through 5113, 5204 and 5212, 5307 through 5308 or 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape or both, and sewn or otherwise assembled in the territory of Morocco or the United States, or both.
For goods classified in heading 6114, General Note 27/61.39 requires:
A change to heading 6113 through 6117 from any other chapter, except from headings 5106 through 5113, 5204 and 5212, 5307 through 5308 or 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape or both, and sewn or otherwise assembled in the territory of Morocco or the United States, or both.
Based on the facts provided, the goods described above do not qualify for UMFTA preferential treatment, because they do not meet the requirements of HTSUS General Note 27 (b)(iii)(A).
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 classification, contact National Import Specialist Francine Vivona-Brock at 646-733-3049. If you have any questions regarding the eligibility under the United States – Morocco Free Trade Agreement Implementation Act, contact National Import Specialist Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division