Classification of Apparel Made from Fabric Commercially Unavailable in the U.S.; U.S. Caribbean Basin Trade Partnership Act; Subheading 9820.11.27, HTSUS; Dear Mr. Maher:This is in response to your letter dated March 1, 2004, requesting a binding ruling on the classification and eligibility of a woman’s garment made from certain cotton/rayon fabric for duty-free treatment under the United States-Caribbean Basin Trade Partnership Act (CBTPA). This request was made on behalf of Private Label Sourcing. You submitted a sample of the garment for our examination. The garment will be returned as you have requested.FACTS:The garment is a woman’s rib knit long sleeved pullover with hemmed sleeves and bottom and a slightly scooped neck. The neckline of the garment is edged in a satin trim fabric. You identified the garment as style S2978.