CLA-2-61:S:N:N5:356 884343
TARIFF NOS.: 6110.30.3040; 6103.43.1520
Mr. Joseph Haddad
Princeton Court Ltd.
119 5th Ave.
New York, New York 10003
RE: The tariff classification of men's knit garments from Israel.
Dear Mr. Haddad:
In your letter dated March 22, 1993, you requested a tariff classifica-
tion ruling and a country of origin determination.
Style No. 200 is a man's pullover garment which is constructed from 65
percent polyester, 35 percent cotton, finely knit fabric which is napped on
the inside surface. The garment features a rib knit crew neckline; long
sleeves with rib knit cuffs; and a rib knit bottom.
Style No. 201 is a man's pair of pants constructed from 65 percent
polyester, 35 percent cotton, finely knit fabric which is napped on the inside
surface. The garment features an elasticized waistband; an inside drawstring
closure; side slit pockets; and elasticized, hemmed pant legs.
In your letter, you state that the fabric will be imported from China or
Pakistan to Israel in tubular piece goods form. It will then be wholly cut
and sewn in Israel and shipped directly to the United States.
Style Nos. 200 and 201 have their component parts cut to shape and sewn
together in Israel. We believe that these operations constitute a
substantial manufacturing or processing operation. Consequently, the country
of origin of these garments is Israel.
The applicable subheading for Style No. 200 will be 6110.30.3040,
Harmonized Tariff Schedule of the United States (HTS), which provides for:
sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles,
knitted or crocheted: of man-made fibers: other: other: other: other:
sweatshirts: men's or boys'. The duty rate will be 1.4 percent ad valorem if
the merchandise satisfies the provisions of the United States-Israel Free
Trade Area Act. Otherwise, the merchandise will be dutiable at 34.2 percent
ad valorem.
The applicable subheading for Style No. 201 will be 6103.43.1520,
Harmonized Tariff Schedule of the United States (HTS), which provides for:
men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and
brace overalls, breeches and shorts (other than swimwear), knitted or
crocheted: trousers, bib and brace overalls, breaches and shorts: of
synthetic fibers: trousers, breeches and shorts: other: trousers and breeches:
men's: The duty rate will be 0.5 percent ad valorem if the merchandise
satisfies the provisions of the United States-Israel Free Trade Area Act.
Otherwise, the merchandise will be dutiable at 30 percent ad valorem.
Style No. 200 falls within textile category designation 638 and Style
No. 201 falls within textile category designation 647. Based upon
international textile trade agreements, products of Israel are not presently
subject to visa requirements or quota restraints.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have already
been filed, this ruling should be brought to the attention of the Customs
officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport