CLA-2-61:OT:RR:NC:N3:361
9916.99.20
Mr. Naveed Sumar
Apex Textile Marketing SFZCO
P.O. Box 805, P.C. 115
M.S.Q.
Muscat, Sultanate of Oman
RE: The tariff classification of five knit garments from Oman
Dear Mr. Sumar:
In your letter dated July 1, 2011 you requested a ruling on the eligibility of five garments under the Oman-USA FTA on behalf of your client Jerry Leigh. No style numbers were indicated for the submitted garments.
Item # 1 is a women’s cardigan that is constructed from 100% polyester finely knit fabric that has been napped on both the inside and outside surfaces. The outer surface of the fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The cardigan features a full front zippered opening, a self-fabric hood that is lined with a long pile fabric lining, a drawstring tightener on the hood, two kangaroo patch pockets at the front panel waist area, long sleeves with ribbed knit cuffs, and a loose fitting self-fabric banded bottom. Additional features include an appliqué and various embroidery designs across the upper front panels. The cardigan extends to below the waist.
Item # 2 is a pair of women’s pants constructed of 100 % cotton rib knit fabric. The garment features hemmed leg openings, side pockets, an all over print design and an elasticized waistband with a drawstring.
Item # 3 is a women’s t-shirt constructed from 100% cotton jersey knit fabric. The garment features a V-shaped neckline, small hemmed sleeves, a print design, and a hemmed bottom.
Item # 4 is a men’s shirt constructed from 60% cotton, 40% polyester, pique knit fabric that measures 11 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. The shirt has a rib knit spread collar, a left over right partial front opening with three button closures, short sleeves with rib knit cuffs, a half-moon at the rear neckline, and a straight hemmed bottom with side slits.
Item # 5 is a men’s pant constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. The garment has a tunnel elastic waistband with an outside drawstring, side seam pockets, and tunnel elastic at the ankles.
Your samples are being returned as requested.
The applicable subheading for item # 1 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (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 item # 2 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of cotton: Other: Trousers: Women’s: Other. The duty rate will be 14.9% ad valorem.
The applicable subheading for item # 3 will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: T-shirts: Women’s. The duty rate will be 16.5% ad valorem.
The applicable subheading for item 4 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts: of cotton: men’s. The rate of duty is 19.7% ad valorem.
The applicable subheading for item # 5 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers, breeches and shorts: trousers: men’s. The rate of duty is 16.1% 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 the garments are as follows:
Women’s cardigan:
All components made in China
Sewing thread made in China
All accessories and trim made in China
Fabric is cut, sewn and assembled in Oman
Embroidery done in Oman
Women’s pants:
All components made in Pakistan
Sewing thread made in Pakistan
All accessories and trim made in Pakistan
Fabric is cut, sewn and assembled in Oman
Women’s tee shirt:
All components made in Pakistan
Sewing thread made in Pakistan
All accessories and trim made in Pakistan
Fabric is cut, sewn and assembled in Oman
Men’s polo shirt:
All components made in Pakistan
Sewing thread made in Pakistan
All accessories and trim made in Pakistan
Fabric is cut, sewn and assembled in Oman
Men’s jogging pants:
All components made in Pakistan
Sewing thread made in Pakistan
All accessories and trim made in Pakistan
Fabric is cut, sewn and assembled in Oman
The goods will be exported directly from Oman to the United States.
General Note 31, Harmonized Tariff Schedule of the United States (HTSUS), sets forth the criteria for determining whether a good is originating, under the UOFTA. General Note 31(b), HTSUS, (19 U.S.C. § 1466) 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 UOFTA country under the terms of this note only if –
(i) the good is a good wholly the growth, product or manufacture of Oman or of the United States,
or both;
(ii) for goods not covered by subdivision (iii) below, the good is a new or different article of
commerce that has been grown, produced or manufactured in the territory of Oman or of the
United States, or both, and the sum of—
(A)the value of each material produced in the territory of Oman or of the United
States, or both, and
(B)the direct costs of processing operations performed in the territory of Oman or of
the United States, 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 provision set forth subdivision (h) of
this note and—
(A) each of the nonoriginating materials used in the production of the good undergoes an
applicable change in tariff classification specified in such subdivision (h) as a result of
production occurring entirely in the territory of Oman or of the United States, or both; or
(B) the good otherwise satisfies the requirements specified in such subdivision (h);
and is imported directly into the territory of the United States from the territory of Oman and
meets all other applicable requirements of this note. For purposes of this note, the term "good"
means any merchandise, product, article or materials.
The merchandise does not qualify for preferential treatment under Oman FTA because (a) it will not be wholly obtained or produced entirely in the territory of one or more Oman countries; (b) one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 31(h)/61.35, 61.24, 61.25 and 61.12, HTSUS; and (c) it will not be produced entirely in the territory of Oman parties exclusively from originating materials. However, the garments may be subject to a reduced rate of duty classified under 9916.99.20 up to the specific annual quantities and provided the good is imported directly from Oman.
General Note 31 (e)(iv) states:
For purposes of this note, the special duty rate set forth in heading 9916.99.20 of the tariff schedule for goods of chapter 61or 62 described therein that contain textile materials enumerated in U.S. note 13 to subchapter XVI of chapter 99 shall apply to goods described in such heading 9916.99.20 and imported thereunder if such goods meet the applicable conditions of this note other than the condition that they be originating goods.
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/.
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 Peggy Fitzgerald at 646-733-3052. If you have any questions regarding TPL status contact National Import Specialist Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division