CLA-2-61:OT:RR:NC:N3:354
Mr. James E. King
Delmar International (USA)
5 Coton Lane
Champlain, NY 12919
RE: The tariff classification and status under Haiti Hemispheric Opportunity Partnership Encouragement Act of 2008 (HOPE II) of a women’s base layer underpant from Haiti
Dear Mr. King:
In your letter dated February 27, 2017, you requested a tariff classification ruling. A sample was submitted with your request and will be returned to you under separate cover.
Style RDW173PB04 is a woman’s base layer underpant constructed of 90 percent polyester and 10 percent spandex knit fabric. The knit garment features a covered elastic waistband, long legs with hemmed bottoms and flatlock stitching throughout.
The fabric is produced in China and shipped to Haiti. In Haiti, the fabric is cut and the garment is assembled and sewn. The finished garment is exported directly from Haiti to the United States.
The applicable subheading for the underpant will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Underwear: Underpants.” The rate of duty will be 16 percent ad valorem.
You also requested the status of the women’s base layer underpant under the Haiti Hemispheric Opportunity Partnership Encouragement Act of 2008 (HOPE II).
Based upon the classification provided and the manufacturing scenario described above the applicable subheading to determine eligibility under HOPE II would be 9820.61.35, HTSUS, which provides for:
Apparel articles of chapter 61 described in U.S. note 6(j) to this subchapter and imported directly from Haiti or the Dominican Republic during any 1-year period specified in U.S. Note 6(j)(iii) to this subchapter, subject to the limitations provided in such U.S. note 6(j)(iii)
U.S. Note 6(j), Subchapter XX, Chapter 98, HTSUS, provides as follows:
(i) Apparel articles classifiable under Chapter 61 of the tariff schedule that is wholly assembled, or knit to shape in Haiti from any combination of fabrics, fabric components, components knit-to-shape or yarns and is imported directly from Haiti or Dominican Republic, subject to subdivisions (j)(ii), (j)(iii) and (j)(iv) of this note, without regard to source of the fabric, fabric components, components knit-to-shape or yarns from which the article is made.
(ii) The preferential treatment described in subdivision (j)(i) of this note shall not apply to the following:
the following apparel articles of cotton, for men or boys, that are classifiable under subheading 6109.10.00 of the tariff schedule:
all white T-shirts, with short hemmed sleeves and hemmed bottom with crew or round neckline or with V-neck and with a mitered seam at the center of the V, and without pockets, trim or embroidery;
all white singlets, without pockets, trim or embroider;
other T-shirts, but not including thermal undershirts.
T-shirts for men or boys that are classifiable under subheading 6109.90.10
The following apparel articles of cotton, for men or boys, that are classifiable under subheading 6110.20.20 of the tariff schedule;
Sweatshirts; or
Pullovers, other than sweaters, vests or garments imported as part of playsuits; or
Sweatshirts for men or boy’s, of man-made fibers and containing less than 65 percent by weight of man-made fibers, that are classifiable under subheading 6110.30.30 of the tariff schedule.
(iii) The preferential treatment described in subdivision (j)(i) of this notes shall be extended, in the 1-year period beginning October 1, 2008, and in each of the 9 succeeding 1-year periods, to not more than 70,000,000 square meter equivalents of apparel articles described in such subdivision.
(iv) Any apparel that qualifies for preferential treatment under subdivisions (g) through (i) or (k) through (p), inclusive, of this note or any other provision of the tariff schedule shall not be subject to, or included in the calculation of, the quantitative limitation under subdivision (j)(iii) of this note.
Since the man-made fiber garment is wholly assembled in Haiti and imported directly from Haiti, it is eligible for preferential treatment under HOPE II. However, it is subject to the quantitative limitations set forth in U.S. Note 6(j), Subheading XX, Chapter 98, HTSUS.
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 the World Wide Web at https://hts.usitc.gov/current.
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 K. Lenore Calabrese at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division