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NY K80280




November 24, 2003
CLA-2-61:RR:NC:TA-359: K80280

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010, 9819.11.12

Ms. Melissa Weiss-Fox
Barthco International, Inc.
Barthco Trade Consultants
721 Chestnut Street
Philadelphia, Pennsylvania 19106

RE: The tariff classification and status under the African Growth and Opportunity Act (AGOA) of women’s knitwear from Lesotho

Dear Ms. Weiss-Fox:

In your letter, dated October 30, 2003, that you submitted on behalf of your client, Miss Erika, you requested a ruling concerning the tariff classification and the status under the African Growth and Opportunity Act (AGOA) for a sample of women’s knitwear. The sample is retained by this office for instructional purposes.

Style 76843 is a woman’s knitted jacket that is constructed from three fabrics. The sleeves (except the sleeve cuffs), the back (except the waistband), and the front (except the waistband and a 3-inch wide vertical strip that is inserted at each side of the placket) consist of 100% polyester fabric that is napped on each side. The collar, the cuffs of the sleeves, and the waistband have a 2X2 rib knit structure; while the vertical strips on the front consist of a variable rib and cable knit. The fiber content of these two sections of the jacket is 100% acrylic. The jacket features a full-front opening with a zipper closure; long sleeves with rib knit cuffs; a rib knit waistband; and a stand-up rib knit collar. Each of the front panels has an inserted vertical strip of mixed rib and cable knit fabric that is three inches wide and that extends from the upper chest of the wearer to the waistband.

The essential character of the jacket is established by the sections constructed with the napped polyester fabric. The General Rules of Interpretation (GRI), Harmonized Tariff Schedule of the United States (HTS), Rule 3, noted.

In addition to the sample of the woman’s jacket, you have submitted the following: -a length of variable rib knit with cable knit fabric that measures approximately 36 inches long X 13 inches wide; the fabric has four lines of demarcation that extend along the full length of the fabric, which allow for cutting the fabric into five narrower strips; there are no comparable lines of demarcation in the horizontal direction; after cutting and assembly these strips become the vertical fabric inserts on the left and right front panels of the jacket;

-a length of 2X2 rib knit-to-shape component panels that are joined together in the vertical direction by a separation thread; there are two such panels placed beside one another and they are separated by a single line of demarcation which extends in the full lengthwise direction, and which allows the whole length to be cut in half; the approximate dimension of the entire length is 36 inches long by13 inches wide; each individual panel measures 6 and ½ inches long by 3 and ½ inches wide; after separating or cutting (as appropriate) the knit-to-shape panels and assembling them to the garment, they become the rib knit sleeve cuffs of the jacket;

-a length of 2X2 rib knit-to-shape component panels that are joined together in the vertical direction by a separation thread; the approximate dimension of the entire length is 36 inches X 13 inches; there are six individual panels with each measuring 6 inches long by13 inches wide; after separating and joining them to the garment these panels become the rib knit collars of the jacket;

- a circular length (approximately 36 inches long) of 2X2 rib knit-to-shape panels that are joined together in the vertical direction by a separation thread; a single line of demarcation (on one side) and one seam (on the other side) each extend for the full length of the fabric; the individual panels measure either 13 inches long by 3 and ½ inches wide (for use on the rear panel) or 6 inches long by 3 and ½ inches wide (for use on the two front panels); after separating or cutting (as appropriate) and assembling these panels to the garment, they become part of the rib knit waistband of the jacket.

You provide these manufacturing operations for the woman’s knit jacket:: In Taiwan
-knit 100% polyester napped fabric in rolls

In Lesotho
-cut napped fabric into component parts for jacket

In China
-knit Chinese origin 100% acrylic yarns into lengths of either rib and cable fabric or knit-to-shape ribbed panels

In Lesotho
-cut the rib and cable fabric into component parts and separate knit-to- shape ribbed panels

In Taiwan
-construct the labels and the zipper with the zipper tape

In Lesotho
-assemble component panels and parts into jacket.

The applicable subheading for the woman’s knitted jacket, Style 76843, will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s --- windbreakers and similar articles: knitted or crocheted, other than those of heading 6104: of man-made fibers: other: women’s. The general duty rate will be 28.4% ad valorem.

The jacket falls within textile category designation 635. Based upon international textile trade agreements products of Lesotho are not subject to quota or the requirement of a visa.

Apparel articles wholly assembled in a Lesser Developed Country (LDC) and imported directly into the United States are entitled to duty free status, subject to certain restrictions. Such articles are entered under subheading 9819.11.12 HTS, 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.

U.S. Note 2(d) of Subchapter XIX, HTS, lists Lesotho as qualifying for designation as a lesser developed beneficiary sub-Saharan African country for purposes of this subheading and this qualification is available regardless of the country of origin of the fabric or the yarn that is used to make the articles. See the Customs Regulations (C.R.), Section 10.213 (19 C.F.R. 10.213). However, the ribbed knit-to-shape component panels that originate in China are not considered fabric for tariff purposes. Instead, they are made up articles following Note 7(f), Section XI, HTS. Since the women’s knit jacket is composed in part of the knit-to-shape panels (the collar, sleeve cuffs and the waistband), it does not qualify for preferential tariff treatment under subheading 9819.11.12 HTS.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Mike Crowley at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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