CLA-2-62:OT:RR:NC:N3:348
Mr. Harold Montgomery
Midwest Global Group, Inc.
3015 E. New York Street
Suite A2, No. 129
Aurora, IL 60502
RE: The tariff classification of personalized stoles from Ghana
Dear Mr. Montgomery:
In your letter dated July 24, 2018 you requested a tariff classification ruling. The request was returned to you for additional information and your response was received by this office on August 26, 2018. Product information was submitted for our review. The samples will be returned under separate cover.
You submitted four samples of the personalized stoles. You state the stoles will be composed of either 100% rayon woven fabric or 70% rayon 30% cotton woven fabric. The stoles will be worn around the neck and can be personalized with the wearer’s fraternity/sorority greek letters. The item measures approximately 64” in length and 4 ½” in width.
The applicable subheading for the stole will be 6217.10.9530, HTS, which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Of man-made fibers. The rate of duty will be 14.6 percent 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 the World Wide Web at https://hts.usitc.gov/current.
The manufacturing operations are as follows:
The rayon and cotton yarns, of unknown origin, are woven into fabric to create the stoles in Ghana.
The stoles are exported directly from Ghana to the U.S.
The provisions implementing the textile sections of AGOA in the HTSUS are contained in Subchapter XIX, Chapter 98, HTSUS. Apparel articles wholly assembled in a lesser developed sub-Saharan African beneficiary country and directly imported into the United States are entitled to duty free status, subject to certain restrictions. Such articles are entered under subheading 9819.11.12, HTSUS, which provides for:
Apparel articles wholly assembled, or knit to shape and wholly assembled, or both, in one or more lesser developed countries enumerated in U.S. Note 2(d) to this subchapter, and subject to the provisions of U.S. Note 2 to this subchapter, regardless of the country of origin of the fabric or the yarn used to make such articles, if entered during the period beginning on the date announced in a Federal Register Notice issued by the United States Trade Representative and continuing through September 30, 2025, inclusive.
U.S. Note 2(d), Subchapter XIX, HTSUS, lists Ghana as qualifying for designation as a lesser developed sub-Saharan African beneficiary country. Duty free status is granted to apparel articles wholly assembled in one or more lesser developed beneficiary countries regardless of the country of origin of the fabric used to make those articles.
The fabrics, for personalized stoles, are being assembled in one of the lesser developed beneficiary sub-Saharan African countries. Based on the information you submitted, and provided all requirements are met. The personalized stoles are eligible for duty free treatment under subheading 9819.11.12, HTSUS.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division