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NY J85443

September 23, 2003

CLA-2-61:RR:NC:WA:361 NY J85443


TARIFF NO.: 6109.10.0070

Mr. Kevin Maher
C-Air Customs Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act for a woman’s garment, similar to a T-shirt from Guatemala or El Salvador.

Dear Mr. Maher:

In your letter dated August 27, 2003, you requested a ruling on the tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for a woman’s knit garment on behalf of Private Label Sourcing, Inc. The sample will be returned as requested.

Style PID97161 is a woman’s knit garment constructed from 100 percent cotton knit interlock fabric. The garment has a rounded capped neckline, short sleeves, and a plain, hemmed bottom. Inside the back neckline is a half moon shaped patch embroidered with the words “linden hill” and other floral decorations.

You have indicated that the yarn and sewing thread and embroidery thread will be of US origin; the fabric will be knit in Honduras or Guatemala; the half moon patch and neckline capping will be made in Guatemala; the fabric will be cut and assembled in Guatemala or El Salvador.

The applicable subheading for style PID97161 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts and similar articlesknitted or crocheted: Of cotton: Women’s. The duty rate will be 17% ad valorem.

Style PID97161 falls within textile category designation 339. Based upon international textile trade agreements these categories from Guatemala and El Salvador are neither subject to quota nor the requirement of a visa.

Based on the information that you supplied, and provided all requirements are met, style PID97161 is eligible for duty free treatment under subheading 9820.11.09, HTSUS, which provides for: Articles imported from a designated beneficiary Caribbean Basin Trade Partnership country enumerated in general note 17(a) to the tariff schedule: Apparel articles (other than socks provided for in heading 6115 of the tariff schedule) knit to shape in such a country from yarns wholly formed in the United States; knitted or crocheted apparel articles (except t-shirts, other than underwear, classifiable in subheadings 6109.10.00 and 6109.90.10 and described in subheading 9820.11.12) cut and wholly assembled in one or more such countries from fabrics formed in one or more such countries or from fabrics formed in one or more such countries and the United States, all the foregoing from yarns wholly formed in the United States (including fabrics not formed from yarns, if such fabrics are classifiable in heading 5602 or 5603 of the tariff schedule and are formed in one or more such countries) and subject to the provisions of U.S. note 2(b) to this subchapter

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.


Robert B. Swierupski

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