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NY J88841




October 9, 2003

CLA-2-61:RR:NC:WA:361 NY J88841

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0060; 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 September 15, 2003, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for five women’s garments on behalf of Leonard Feinberg, Inc. The garments will be returned as requested.

Style 4ST9090 is a woman’s pullover constructed from 100 percent cotton rib knit fabric, with 100 percent cotton woven trim. The pullover has a woven collar, V-shaped neckline with woven trim, elbow length sleeves with woven cuffs, and a self-start bottom. You have indicated that both the rib knit fabric and the woven fabric will be imported in rolls from Taiwan. The two types of fabric will be cut and assembled into the completed garment in Swaziland.

Style 829 is a woman’s tank top constructed from 100 percent cotton knit fabric. The tank top has ¼ inch elasticized shoulder straps, a U shaped neckline in front and back, and a plain, hemmed bottom. The neckline and armholes are trimmed with the same fabric as that which is used for the shoulder straps. You have indicated that the body fabric and elasticized fabric will be imported in rolls from Taiwan. The body fabric and elasticized fabric will be cut and assembled into the completed garment in Swaziland.

The applicable subheading for style 4ST9090 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers and similar articlesknitted or crocheted: Of cotton: Women’s. The duty rate will be 16.9% ad valorem.

The applicable subheading for style 829 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for tank topsknitted or crocheted: Of cotton: Women’s. The duty rate will be 17% ad valorem.

Both styles 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,

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