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NY K80995

January 23, 2004

CLA-2-61: RR:NC:TA:356 K80995


TARIFF NO.: 6103.42.1070

Ms. Linda Taylor
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification and status under the African Growth and Opportunity Act (AGOA) of boys’ knit shorts from Swaziland.

Dear Ms. Taylor:

In a letter dated November 12, 2003, and in subsequent correspondence dated December 22, 2003, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) of a pair of boys’ knit shorts. As requested, your sample will be returned.

Style S489201 is a pair of boys’ shorts (sizes 8-20) constructed from 100 percent cotton, jersey knit fabric. The shorts feature a tunnel elastic waistband with an inside drawstring; a simulated fly front; side seam pockets; and hemmed leg openings.

You state that the jersey knit fabric is knit in Hong Kong and is shipped in uncut roll form to Swaziland, where the fabric is cut and sewn into a finished garment. The elastic waistband material is from Taiwan and is shipped to Swaziland in uncut roll form where it is cut to length prior to assembly to the garment in Swaziland. The woven fabric origin and brand labels are made in Hong Kong and shipped to Swaziland. The sewing thread is from Swaziland. The textile drawstring is made in Taiwan and is sent to Swaziland as finished cut pieces with plastic tipping at both ends.

The applicable subheading for Style S489201 will be 6103.42.1070, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ trousers, breeches and shorts (other than swimwear), knitted or crocheted: of cotton: shorts boys’. The rate of duty is 16.1 percent ad valorem.

Style S489201 falls within textile category designation 347. Based upon international textile trade agreements, products of Swaziland are not presently subject to visa requirements or quota restraints.

Subheading 9819.11.12, HTSUS, 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.

As provided for in U.S. Note 2 (d), Subchapter XIX, HTSUS, Swaziland is a designated lesser developed beneficiary country.

Based on the information you submitted, however, Style S489201 is not eligible for preferential treatment under Subheading 9819.11.12 because the finished drawstring with tipping at both ends is considered a “fabric component” rather than fabric. Consequently, the use of the finished drawstrings of Taiwanese origin precludes classification in 9819.11.12, HTS. See HQ 966585 of September 24, 2003.

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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