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NY K80700

December 3, 2003
CLA-2-61:RR:NC:TA:N3:356 K80700


TARIFF NO.: 6110.30.3050

Mr. Howard Rosenstreich
Outerstuff, Ltd.
1370 Broadway, 15th Floor
New York, NY 10018

RE: The tariff classification and status under the African Growth and Opportunity Act (AGOA) of a men’s knit pullover garment from Madagascar.

Dear Mr. Rosenstreich:

In your letter and additional correspondence dated November 13, 2003, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for a men’s knit garment.

Body E32 is a men’s pullover garment. The major portions of the front and back panels are of 100% polyester, finely knit pique fabric. The shoulders and side panels are of 100% polyester, mesh knit fabric. The garment is sleeveless and has a rib knit neckband; rib knit edging at the armholes; contrasting piping at the front panel seam; an appliqued logo on the center front panel; a woven fabric label on the lower front panel near the hem; and a straight, hemmed bottom with side slits.

You state that the Body number (stated above) is used as the last three digits of a style number and that the first several digits of the style number represent different logos, customers, sizes etc.

You also state that the pique knit fabric and the mesh knit fabric used for the body of the garment, as well as the 100 percent polyester, dazzle knit fabric and the braid fabric used for the piping, are produced in China and are imported into Madagascar in rolls of fabric. You state that the rib knit fabric used for the neckband and armhole edging is also produced in rolls of fabric in China. You have supplied a four foot length of that fabric prior to cutting, as well as samples of the fabric after cutting and prior to assembly into the finished garment.

In Madagascar, the pique, mesh and rib knit neckband and edging fabrics are cut to shape for assembly. The dazzle and braid fabrics are also cut and formed into piping in Madagascar for assembly into the finished garment. All cutting and sewing for the garment is performed in Madagascar. The garment does not contain any knit to shape components.

The applique is formed in Madagascar from rolls of Taiwanese woven fabric that are cut into squares in Madagascar, fused with a non-woven backing, die cut in Madagascar to the required shape, and embroidered onto the front panel.

The applicable subheading for Body E32 will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The rate of duty will be 32.2 per cent ad valorem.

Body E32 falls within textile category designation 638. Based upon international textile trade agreements, products of Madagascar are not subject to visa requirements or quota restraints.

Based on the information you supplied, and provided all requirements are met, the submitted garment is 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 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Robert B. Swierupski

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