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NY K85253

June 15, 2004
CLA-2-61:RR:NC:TA-359: K85253


TARIFF NO.: 6110.20.2075, 9819.11.12

Ms. Janice Sarmiento
McNaughton Apparel Group, Inc.
498 Seventh Avenue, 9th Floor
New York, New York 10018

RE: The tariff classification and eligibility for duty free status under heading 9819, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of women’s knitwear from Lesotho.

Dear Ms. Sarmiento:

In your letter dated May 17, 2004, submitted on behalf of Miss Erika, Inc., you requested a ruling on the tariff classification as well as on the eligibility for duty free status under the African Growth and Opportunity Act (AGOA) of women’s knitwear. Your sample is returned, as requested.

Style 77440 is a woman’s pullover that is constructed from 60% cotton, 40% polyester knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The pullover features a shirt-type collar with a v-shaped opening at the neck but no closure, two ¾-length sleeves that are hemmed and a hemmed bottom with two side slits.

The applicable subheading for the woman’s knitted pullover, Style 77440, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers --- and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The general duty rate will be 16.5% ad valorem.

You have explained that the manufacturing process for this garment is as follows: -yarn that is spun in Taiwan is sent to Lesotho -fabric that is knit in rolls in Taiwan is sent to Lesotho -the Taiwanese yarn is sent from Lesotho to South Africa -in South Africa the Taiwanese yarn is knit into the collar for the shirt and the collar is exported to Lesotho
-in Lesotho the knit fabric is cut into the component parts and panels -in Lesotho the component panels and parts from Lesotho and the collar from South Africa are sewn together to form the finished pullover.

The African Growth and Opportunity Act (AGOA) permits the entry into the United States of specific textile and apparel articles free of duty. Those countries that are designated as eligible sub-Saharan African countries in U.S. Note 1, Subchapter XIX, Chapter 98, HTS, and that are the subject of the publication of a notice of eligibility by the United States Trade Representative in the Federal Register, may benefit from this program. (See U.S. Note 2 (d), Subchapter XIX, Chapter 98, HTS). The country of Lesotho is included in each of these tariff notes. In addition, the goods must be imported directly into the customs territory of the United States.

Based of the information that you supplied, and provided that all statutory requirements are met, the pullover is eligible for duty free treatment under subheading 9819.11.12, HTS, which provides for “Articles imported from a designated beneficiary sub-Saharan African country enumerated in U.S. Note 1 to this subchapter: 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 duty rate is FREE.

The woman’s knit pullover falls within textile category designation 339. Based upon international textile trade agreements this product of Lesotho is neither subject to quota nor the requirement of a visa.

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 Mike Crowley at 646-733-3049.


Robert B. Swierupski

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