CLA-2-61:OT:RR:NC:N3:359
Mr. Joseph F. Barry III
CAF Worldwide Inc.
P.O. Box 300868
Jamaica, NY 11430-0868
RE: The tariff classification of a men’s pullover from China and subheading 9802.00.90, HTSUS, eligibility of a woman’s pullover from Mexico.
Dear Mr. Barry:
In your letters dated September 5, 2012 and September 18, 2012 you requested a classification ruling on behalf of YS Garments, Inc., DBA Next Level Apparel, on a men’s pullover and a ruling addressing the eligibility of subheading 9802.00.90, HTSUS, as it relates to the woman’s pullover. As requested, your samples are being returned to you.
Style 6021 is a men’s pullover constructed from 50% polyester, 25% rayon, 25% cotton, jersey knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. Style 6021 has a round neckline with a self-fabric hood, long sleeves with rib knit cuffs, and a hemmed bottom.
Style 6521 is a woman’s “Next Level” label cut and sewn pullover that is constructed from 65% polyester and 35% cotton jersey knit fabric which underwent a chemical burnout process. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a cross-over v-shaped front neckline, a self-fabric hood, long sleeves with self-fabric rib knit endings, and a straight self-fabric rib knit garment bottom. The garment extends to below the waist.
You have stated that the garment is made of U.S. wholly formed fabric of non-originating yarn. The fabric is knit, dyed, a chemical burnout process performed, and cut into component parts in the United States. The ready to assemble parts are shipped to Mexico where they are assembled into the garment. Based upon the sample submitted, it appears that the only assembly performed in Mexico will be simple sewing.
The applicable subheading for Style 6021 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty is 32% ad valorem.
The applicable subheading for style 6521 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 or crocheted: of man-made fibers: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32%.
You have suggested that the article is subject to tariff number 9802.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for a duty free status. Subheading 9802.00.9000 provides for: Textile and apparel goods, assembled in Mexico in which all fabric components where wholly formed and cut in the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that goods classifiable in chapters 61, 62 or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly as provided for herein.
All requirements of subheading 9802.00.9000 must be satisfied before a textile good can be afforded a duty free status. On the basis of the information presented, it is our opinion that style 6521, as described, is eligible for treatment within subheading 9802.00.9000, HTSUSA.
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 ruling, contact National Import Specialist 359 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division