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 K80528 - NY K80582 > NY K80543

Previous Ruling Next Ruling
NY K80543

December 3, 2003
CLA-2-61:RR:NC:WA:361 NY K80543


TARIFF NO.: 6109.10.0060

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 a woman’s tank top from Swaziland.

Dear Ms. Weiss:

In your letter dated November 1, 2003, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for a woman’s tank top on behalf of Leonard Feinberg, Inc.

Style 4220 is a woman’s tank top constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The tank top has self-fabric shoulder straps that measure ½ inch in width, a square neckline in front and back, a overlock stitching finishing the bottom. You have indicated that both the rib knit fabric will be imported in rolls from Taiwan. The fabric will be cut and assembled into the completed garment in Swaziland.

The applicable subheading for style 4220 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. Effective January 1, 2004, the duty rate will be 16.5% ad valorem.

Style 4220 falls 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: