The tariff classification and status under the United States-Singapore Free Trade Agreement (SFTA), of women’s short sleeve pullover from Singapore.

N024671 March 19, 2008 CLA-2-61:OT:RR:E:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Andy Yao Yung Wah Industrial Co. Pte. Ltd. 121 Neythal Road Singapore 628606 RE: The tariff classification and status under the United States-Singapore Free Trade Agreement (SFTA), of women’s short sleeve pullover from Singapore. Dear Mr. Yao: In your letter dated March 13, 2008, you requested a ruling on the status of women’s short sleeve pullovers from Singapore under the SFTA. You provided illustrative material of a women’s short sleeve pullover constructed of 100% cotton knit fabric. The pullover features a v-shaped neckline, a pocket with a buttoned tab closure on the upper left side front panel and a hemmed bottom. You state that the yarns, used to manufacture the fabric for the pullover, are of United States (U.S.) origin. The yarns are imported into Singapore and knitted into fabric. The fabric is then cut and sewn to create the body of the pullover. The yarns used to manufacture the fabric for the pocket are of Chinese origin. The fabric is knitted in China and imported into Singapore where it is cut, sewn and attached to the body of the pullover. The applicable tariff provision for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted of cotton, other, other, other. The general rate of duty will be 16.5 percent. The short sleeve pullover falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. General Note 25(b), HTSUS, sets forth the criteria for determining whether a good is originating under the SFTA. General Note 25(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, goods imported into the customs territory of the U.S. are eligible for treatment as originating goods of a SFTA country under the terms of this note only if they– (i) were wholly obtained or produced entirely in the territory of Singapore or of the U.S., or both; (ii) are goods that, in their condition as imported, are enumerated in subdivision (m) of this note and imported from the territory of Singapore; or (iii) have been transformed in the territory of Singapore or of the United States, or both, so that each nonoriginating material: (A) undergoes an applicable change in tariff classification set out in subdivision (o) of this note as a result of production occurring entirely in the territory of Singapore or of the United States, or both; or (B) if no change in tariff classification is required, the good otherwise satisfies the applicable requirements set forth in such subdivision (o). Based on the facts provided, the goods described above qualify for SFTA preferential treatment, because they will meet the requirements of HTSUS General Note 25(o) Chapter 61, Chapter rule 2. The chapter rule directs that only the component that determines the tariff classification must meet the terms of the shift rule. The fabric knitted from U.S. yarns in Singapore for the body of the pullover is the component that determines the classification. Since the fabric is stated to be an originating material it does not have to meet the terms of the tariff shift rule. The goods will therefore be entitled to a free rate of duty under the SFTA upon compliance with all applicable laws, regulations, and agreements. 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 Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division