U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification and status under the African Growth and Opportunity Act for women’s garments from Swaziland. Dear Ms. Weiss:
NY J88548 September 24, 2003 CLA-2-61:RR:NC:WA:361 NY J88548 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Melissa Weiss Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification and status under the African Growth and Opportunity Act for women’s garments from Swaziland. Dear Ms. Weiss: In your letter dated August 27, 2003, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for women’s garments on behalf of Leonard Feinberg, Inc. The samples will be returned as requested. Style 592-9-3 is a woman’s sleeveless pullover constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The pullover has a rounded capped neckline, capped armholes, and a plain, hemmed bottom. You have indicated that the fabric will be imported in rolls from Taiwan. We assume that this statement includes both the body fabric and the capping fabric. The fabric and trim will be cut and assembled into the completed garment in Swaziland. Style 1806 is a woman’s pullover constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The pullover has a turtleneck, long sleeves, and a plain, hemmed bottom. You have indicated that the fabric will be imported in rolls from Taiwan. The fabric and trim will be cut and assembled into the completed garment in Swaziland. Style 590-9-3 is a woman’s short sleeve pullover constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The pullover has a v-shaped neckline, set in sleeves, and a plain, hemmed bottom. The neckline is finished with capping. You have indicated that the fabric will be imported in rolls from Taiwan. We assume that this statement includes both the body fabric and the capping fabric. The fabric and trim will be cut and assembled into the completed garment in Swaziland. Style 589-9-3 is a woman’s short sleeve pullover constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The pullover has a v-shaped neckline, set in sleeves, and a plain, hemmed bottom. The neckline is finished with self-fabric trim. You have indicated that the fabric will be imported in rolls from Taiwan. The fabric and trim will be cut and assembled into the completed garment in Swaziland. The applicable subheading for the pullovers will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers and similar articles…knitted or crocheted: Of cotton: Women’s. The duty rate will be 16.9% ad valorem. The pullovers fall within textile category designation 339. Based upon international textile trade agreements these categories from Swaziland are neither subject to quota nor the requirement of a visa. Based on the information that you supplied, and provided all requirements are met, the submitted garments are eligible for duty free treatment 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 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 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.