The tariff classification and status under the Andean Trade Promotion and Drug Eradication Act (ATPDEA) of a biker short from Colombia. Correction to Ruling Number NY M82257

NY M83974 June 6, 2006 CLA-2-61:RR:NC:3:353 M83974 CATEGORY: Classification TARIFF NO.: 6114.30.3060, 9821.11.25 Ms. Jacqueline Licor Lufran International Corporation 2250 N.W. 96 Avenue, Suite 201 Miami, FL 33172 RE: The tariff classification and status under the Andean Trade Promotion and Drug Eradication Act (ATPDEA) of a biker short from Colombia. Correction to Ruling Number NY M82257 Dear Ms. Licor: This replaces Ruling Number NY M82257, dated May 12, 2006, which contained a mistake of fact. The letter made an incorrect determination regarding the status of biker shorts under the Andean Trade Promotion and Drug Eradication Act (ATPDEA). A complete corrected ruling follows. The submitted sample is a Style 6M214M/BLK Men’s Biker Short constructed of knit 93% polyester, 7% spandex fabric. The cycle short features an elasticized waistband and a padded crotch area. The padding is substantial and the short would only be worn while cycling. The applicable subheading for the Style 6M214M/BLK Men’s Biker Short will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The duty rate will be 14.9 percent ad valorem. You ask for a determination as to whether the garment is eligible for preferential duty free treatment in subheading 9811.11.25 under the Andean Trade Promotion and Drug Eradication Act (ATPDEA). You state that the fabric is knit in Colombia from polyester yarn of Colombian origin and spandex yarn of Japanese origin; all findings and trimming are of U.S. origin. The knit fabric will be cut to shape and the garment will be assembled in Colombia. Subheading 9821.11.25 covers “Articles imported from a designated ATPDEA beneficiary country enumerated in U.S. note 1(a) to this subchapter: Apparel articles sewn or otherwise assembled in one or more such countries from fabric components formed or from components knit-to-shape in one or more such countries, from yarns wholly formed in the United States or in one or more such countries…the foregoing apparel articles imported under the terms of U.S. note 3(d) and U.S. note 3(e) to this subchapter.” Colombia is an ATPDEA beneficiary country listed in U.S Note 1(a) to subchapter XXI, Chapter 98, HTS. The spandex yarn, which is 7% of the fabric, is formed in Japan. U.S. Note 4(a)(iii) to subchapter XXI, Chapter 98, HTS states “(a) A textile or apparel article otherwise eligible for preferential treatment under the provisions of this subchapter shall not be ineligible for such treatment because the article contains…(iii) yarns not wholly formed in the United States or in one or more designated APTDEA beneficiary countries enumerated in U.S. note 1 to this subchapter, provided that the total weight of all such yarns is not more than 7 percent of the total weight of the good.” Based on the information that you supplied, and provided all requirements are met, the submitted Style 6M214M/BLK Men’s Biker Short is eligible for duty free treatment under subheading 9821.11.25, HTSUS. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division