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J884732003-09-19New YorkClassification

African Growth and Opportunity Act; subheading 9819.11.12; boy’s sweatpants

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

African Growth and Opportunity Act; subheading 9819.11.12; boy’s sweatpants

Ruling Text

NY J88473 September 19, 2003 CLA2-RR:NC:WA 358 J88473 CATEGORY: Classification Ms. Kim Young BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI RE: African Growth and Opportunity Act; subheading 9819.11.12; boy’s sweatpants Dear Ms. Young: This is in reply to your letter dated September 10, 2003, on behalf of your client Meijer Inc., requesting a classification and AGOA eligiblity determination for boy’s pull-on pants, style SCF-F06, which will be imported into the United States. The subject merchandise is a pair of boy’s cargo pants made of 80% cotton, 20% polyester, finely knit fabric that is napped on the inside. The pants have a ribbed waistband, a tunnel drawstring closure, side seam pockets, patch pockets with Velcro ™ flap closures on the leg outseams and hemmed, elasticized openings at the ankles. The drawstring cord is made of flat knit fabric and has plastic covered tips. The pants will be imported in boys’ sizes 4 to 7. The manufacturing operations for style SCF-F06, according to you, are as follows: Fabric is made in China. The drawstring cord is made in China. The fabric is shipped in rolls to Swaziland where it is then cut and assembled into completed sweatpants. In Swaziland, the fully completed Chinese origin drawstring is inserted into the garment waistband. Swaziland is a designated beneficiary sub-Saharan African country under AGOA. See U.S. Note 1, Subchapter XIX, HTSUS. Swaziland is also designated as a lesser developed beneficiary country as provided for in U.S. Note 2(d), Subchapter XIX, HTSUS. Subheading 9819.11.12, HTSUS, provides for preferential tariff treatment for articles imported from a designated beneficiary sub-Saharan African country, as follows: Apparel articles wholly assembled or knit-to-shape and wholly assembled, or both, in one or more such lesser developed countries enumerated in U.S. note 2(d) to this subchapter, 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, 2004, inclusive… Based on the facts presented the boy’s sweatpants, style SCF-F06, are not entitled to classification in subheading 9819.11.12, HTSUS. The applicable subheading for the boy’s sweatpants, style SCF-F06 will be 6103.42.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for boys’ trousers, knitted or crocheted, of cotton, other. The duty rate will be 16.2 percent ad valorem. Boys’ cotton pants fall within textile category designation 347. Based upon international textile trade agreements products of Swaziland may be subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6103.42

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (3)

CIT and CAFC court opinions related to the tariff classifications in this ruling.