The tariff classification and status under the United States-Morocco Free Trade Agreement (UMFTA), for women’s garments from Morocco.

N131456 November 29, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3059 Maribel Garcia ACC1O Government of Catalonia 445 Park Avenue 14th Floor New York, NY 10022 RE: The tariff classification and status under the United States-Morocco Free Trade Agreement (UMFTA), for women’s garments from Morocco. Dear Ms. Garcia: In your letter dated November 5, 2010, on behalf of your client Hallotex, you requested a ruling on the status of women’s garments from Morocco under the UMFTA. Style 012 is a “Forever 21” label women’s pullover constructed of finely knitted heathered 75% polyester 25% cotton jersey fabric. The outer surface of the fabric measures more than 9 stitches per two centimeters counted in the direction that the stitches were formed. The garment features a rounded front neckline with a self-fabric neckband, short hemmed raglan sleeves, self-fabric overlay tabs at the bottom side seams, and a loose fitting hemmed straight garment bottom. Flatlock stitching is found on the front panel sleeve seams and garment bottom hem. The garment body has a boxy loose fitting shape. The garment extends from the shoulders to slightly below the waist. You refer to style 012 as a T-shirt, however, the heathered fabric, the garment length, the boxy shaping, and overlays preclude classification as such. The garment is more specifically provided for as an other pullover garment of 6110, HTSUS. The essential character of style 012 is imparted by the 75% polyester 25% cotton jersey fabric of the garment. Style 008 is a “Forever 21” label women’s pullover constructed of leopard printed 72% cotton 28% polyester French terry fabric. The outer surface of the fabric measures more than 9 stitches per two centimeters counted in the direction that the stitches were formed. The garment features a rounded front neckline with 2 x 2 ribbed knit trim, short sleeves with folded self-fabric cuffs, a self-fabric kangaroo patch pocket with cut unfinished edges located on the lower front panel, and a loose fitting straight garment bottom with a cut unfinished fabric edge. The garment body has a boxy loose fitting shape. The garment extends from the shoulders to slightly below the waist. You refer to the garment as a sweatshirt. However, style 008 does not have the styling features (tightening at the cuffs and bottom) nor fabric construction (closely knit, unpatterned fabric significantly napped on the inside surface) that is required for a sweatshirt classification. The garment is more specifically provided for as an other pullover garment of 6110, HTSUS. The essential character of style 008 is imparted by the 72% cotton 28% polyester French terry fabric of the garment. Style 004 is a “Forever 21” label women’s pullover constructed of a printed 100% cotton jersey fabric. The outer surface of the fabric measures more than 9 stitches per two centimeters counted in the direction that the stitches were formed. The garment features a rounded front neckline with jersey fabric trim that has cut unfinished edges, short sleeves with folded self-fabric cuffs, a triangle shaped overlay at the center of the upper front panel, two belt loops sewn into the side seams at the waist area, a faux leather tie belt, and a hemmed curved garment bottom. The garment extends to the upper thigh at the curved sides, and is slightly longer at the front and rear. You refer to style 012 as a T-shirt. However, the garment has conspicuous features which preclude classification as such (garment length, the cuffs, the unfinished edge trim, the overlay, belt loops, and curved garment bottom). The garment is more specifically provided for as an other pullover garment of 6110, HTSUS. The pullover and belt are considered to constitute a set under the General Rules of Interpretation (GRI) 3(b), HTSUS which provides in part that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character. As the belt is an accessory to the pullover, the essential character of the set is imparted by the pullover. The essential character of style 004 is imparted by the 100% cotton jersey fabric of the garment. The applicable subheading for Style 012 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. The applicable subheading for Style 008 will be 6110.20.2079, HTSUS, which provides for Sweater, pullovers, sweatshirts, waistcoats (vests) similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for Style 004 (pullover and belt) will be 6110.20.2079, HTSUS, which provides for Sweater, pullovers, sweatshirts, waistcoats (vests) similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. 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/. The manufacturing operations for Style 012: The cotton fibers from Spain are spun into yarns. The staple polyester from Turkey are spun into yarns and shipped to Spain. In Spain, the cotton and polyester yarns are knit into fabric and shipped to Morocco. In Morocco, the fabric is cut, sewn and assembled into the finished garments. The garments are exported directly from Morocco to the U.S. The manufacturing operations for Style 008: The cotton fibers from Spain are spun into yarns. The staple polyester from Turkey are spun into yarns and shipped to Spain. In Spain, the cotton and polyester yarns are knit into fabric and shipped to Morocco. In Morocco, the fabric is cut, sewn and assembled into the finished garments. The garments are exported directly from Morocco to the U.S. The manufacturing operations for Style 004: The cotton fibers from Turkey are spun into yarns and shipped to Spain. The cotton fibers from India are spun into yarns and shipped to Spain. In Spain, the cotton yarns are knit into fabric. The fabric is shipped to Morocco. In Morocco, the fabric is cut, sewn and assembled into the finished garments. The faux leather belt is manufactured in Spain. The garments are exported directly from Morocco to the U.S. General Note 27, HTSUS, sets forth the criteria for determining whether a good is originating under the UMFTA. General Note 27(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), (e), (g) and (h) thereof, a good imported into the United States is eligible for treatment as an originating good of a UMFTA country under the terms of this note only if – (i) the good is a good wholly the growth, product or manufacture of Morocco or of the United States, or both; (ii) the good is a new or different article of commerce that has been grown, produced or manufactured in the territory of Morocco or of the United States, or both, and that falls in a heading or subheading of the tariff schedule that is not covered by the product-specific rules of subdivision (h) of this note; and the sum of-- (A) the value of each material produced in the territory of Morocco or of the United States, or both; (B) the direct costs of processing operations performed in the territory of Morocco or the United Sates, or both, is not less than 35 percent of the appraised value of the good at the time the good is entered into the territory of the United States; or (iii) the good falls in a heading or subheading covered by a product-specific rule in subdivision (h) of this note and— (A)(1)each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in such subdivision (h); or (2)the good otherwise satisfies the requirements specified in subdivision (h) of this note; and (B) the good meets any other requirements specified in this note; and is imported directly into the territory of the United States from the territory of Morocco and meets all other applicable requirements of this note. For purposes of this note, the term “good” means any merchandise, product, article or material. General Note 27 (h), Chapter 61, Chapter rule 2 states in pertinent part: For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. The component that determines the classification for Styles 012, 008 and 004 is the knit fabric. The knit fabric, for each style listed above, is the non-originating material and is classified in heading 6006. For goods classified in heading 6110, General Note 27/61.35 requires: A change to heading 6109 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 and 5212, 5307 through 5308 or 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape or both, and sewn or otherwise assembled in the territory of Morocco or the United States, or both. Based on the facts provided, the goods described above do not qualify for UMFTA preferential treatment, because they do not meet the requirements of HTSUS General Note 27 (b)(iii)(A). 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 classification, contact National Import Specialist Francine Vivona-Brock at 646-733-3049. If you have any questions regarding the eligibility under the United States – Morocco Free Trade Agreement Implementation Act, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division