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NY K80696

November 25, 2003
CLA-2-62:RR:NC:WA:355 K80696


TARIFF NO.: 6205.20.2065

Mr. Darrell Sekin, Jr.
DJS International Services, Inc.
P.O. Box 612785
DFW Airport, TX 75261

RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for men’s woven shirts from Nicaragua.

Dear Mr. Sekin:

In your letter dated November 12, 2003, you requested a ruling on the tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for men’s woven shirts. This request was made on behalf of George Wu, Inc.

Two men’s shirts, identified as style 105, which is a solid color fabric shirt and style 106. which is a printed fabric shirt were submitted. They are both sized medium. Both shirts are made of 100% cotton woven corduroy fabric, and they share identical construction features. They feature a left over right front opening secured by seven buttons, long sleeves with buttoned cuffs, a button down collar, a pocket over the left chest and a curved hemmed bottom. The fabric is described as a 21 wale corduroy, with a yarn size and count expressed as 77x177/40x40.

You state that the fabric will be manufactured in China. It will be sent to Nicaragua where it will be cut and sewn into shirts. The findings and trimmings used in the manufacture of these shirts will be of Chinese origin; however, the cost of these findings and trimmings will not exceed 25% of the costs of the components of the assembled garment.

The applicable subheading for styles 105 and 106 will be 6205.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts: Of cotton: Other: Other: Other: Other: Men’s. The general rate of duty is 19.8% ad valorem.

Styles 105 and 106 fall within textile category designation 340. Based upon international textile trade agreements products of Nicaragua are not subject to quota and do not require a visa.

Based upon the information you supplied, styles 105 and 106 are eligible for duty free treatment under subheading 9820.11.24, HTSUS, which provides for:

“Apparel articles both cut (or knit-to-shape) and sewn or otherwise assembled in one or more such countries from fabrics or yarn not formed in the United States or in one or more such countries, provided that such apparel articles of such fabrics or yarn would be considered an originating good under the terms of general note 12(t) to the tariff schedule without regard to the source of the fabric or yarn if such apparel article had been imported from the territory of Canada or the territory of Mexico directly into the customs territory of the United States.”

Regarding the trimmings and findings of foreign origin that will be used in assembling the garment, U.S. Note 3(a)(ii), Subchapter XX states:

“ An article otherwise eligible for preferential treatment under any provision of this subchapter shall not be ineligible for such treatment because the article contains (ii) certain interlinings of foreign origin, if the value of such interlinings (and any findings or trimmings of foreign origin) does not exceed 25 percent of the cost of the components of the assembled article;”.

You have stated in your letter that the findings and trimmings will not exceed 25 percent of the cost of the components of the assembled shirt. You have also stated that the shirt will be entirely cut and assembled in Nicaragua. The garments meet the requirements of subheading 9820.11.24 for free duty treatment under the CBTPA.

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 Camille R. Ferraro at 646-733-3046.


Robert B. Swierupski

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