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NY K83024

March 4, 2004

CLA-2-61: RR:NC:TA:356 K83024


TARIFF NO.: 6109.10.0012

Ms. Kathy Brennan
Eddie Bauer, Inc.
P.O Box 97000
Redmond, WA 98073-9700

RE: The tariff classification and status under the African Growth and Opportunity Act (AGOA) of a men’s T-shirt from Mauritius.

Dear Ms. Brennan:

In a letter dated February 4, 2004, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) of a men’s T-shirt. As requested, your sample will be returned.

Item 033-4137 is a men’s dyed T-shirt constructed from 100 percent cotton, finely knit, jersey fabric. The T-shirt features a contrasting color, rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. The same garment will be imported in tall sizes as Item 033-4138.

You state that the entire garment is cut and sewn in Mauritius. The country of origin of the solid color fabric used for the body of the garment is Mauritius. The neckband is knit with a heather yarn that is imported from Korea to Mauritius where it is knit into fabric, then cut and sewn to the garment body in Mauritius.

The applicable subheading for Items 033-4137 and 033-4138 will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other: other T-shirts: men’s. The duty rate is 16.5 percent ad valorem.

Items 033-4137 and 033-4138 fall within textile category designation 338. Based upon international textile trade agreements, products of Mauritius are subject to visa requirements.

Based on the information you submitted, Items 033-4137 and 033-4138 are not eligible for preferential treatment under the African Growth and Opportunity Act (AGOA) because the garments do not comply with any of the subheadings found in subchapter 9819 of the HTSUS.

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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