United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY K80364 - NY K80424 > NY K80386

Previous Ruling Next Ruling
NY K80386

November 20, 2003

CLA-2-61:RR:NC:WA:359 NY K80386


TARIFF NO.: 6110.20.2075; 9819.11.12

Ms. Melissa Weiss-Fox
Barthco Trade Consultants
721 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification and status under the African Growth and Opportunity Act for a woman’s garment from Lesotho.

Dear Ms. Weiss-Fox:

In your letter dated October 30, 2003, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for a woman’s garment on behalf of Miss Erika.

Style 8773 is a woman’s V-neck pullover constructed from 100 percent cotton knit fabric. The pullover has a v-shaped neck opening without a closure, ¾ length sleeves, a rib knit, shirt-type collar, and a straight hemmed bottom with side vents. The V-shaped neckline is finished with a rib knit strip of narrow fabric. The knitted fabric of the pullover has more than nine stitches per two centimeters, measured in the direction in which the stitches are formed. You have indicated that the body and sleeve fabric will be imported in the piece from Taiwan. The fabric will be shipped to Lesotho where it will be cut into component pieces for assembly into a finished garment. The collar and v-neck trim fabric will be made of yarn formed in Taiwan and then shipped to Lesotho, where it will be knit and formed into the collar and trim fabric. The garment will be completely assembled in Lesotho of these fabrics.

The applicable subheading for style 8773 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.

Style 8773 falls within textile category designation 339. Based upon international textile trade agreements this category from Lesotho is neither subject to quota nor is a visa required.

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 Mike Crowley at 646-733-3049.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: