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NY K89394

October 10, 2004

CLA-2-61:RR:NC:TA:N3:356 K89394


TARIFF NO.: 6110.30.3050

Mr. Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for a men’s knit pullover from Honduras.

Dear Mr. Travis:

In your letter dated September 8, 2004, you requested a ruling on behalf of Han-Soll Textiles Ltd., concerning the tariff classification and status under the Caribbean Basin Trade Partnership Act for a men’s knit pullover garment from Honduras. As requested, your sample will be returned.

Style 7045A is a men’s basketball jersey constructed from 100 percent polyester, finely knit mesh fabric. Style 7045A is sleeveless and features a rib knit V-neckline; rib knit edging at the armholes; contrasting self-fabric side panels; narrow overlaid strips on the side seams; embroidered logos on the upper left front panel; large woven fabric appliqués on the front and back panels; a large woven fabric label on the lower left front panel near the hem; and a straight, hemmed bottom with side slits and a tail.

You state that the mesh knit fabric used for the body of the garment, as well as the rib knit fabric at the neckline and armholes and the overlaid strips on the side seams, are knit in Honduras from U.S. origin yarn. The fusible fabric, classified in heading 5603, HTS, that is found under the embroideries and appliqués is also said to be made in Honduras. You state that the fabrics will be dyed, cut and wholly assembled into finished garments in Honduras. After assembly, the garments will be exported directly to the United States from Honduras.

You have provided two scenarios for the woven fabric appliqués:

Scenario I: The woven, cut appliqués will be shipped from Korea ready to be embroidered and/or stitched onto the garments in Honduras.

Scenario II: The woven fabric that has been screen printed with numbers and letters, will be shipped from Korea to Honduras in roll form to be cut to shape as appliqués and sewn to the garments in Honduras.

You state that the woven appliqués and labels and any other foreign origin findings and trimmings, collectively, will not exceed 25 percent of the cost of the components of the assembled garment.

The applicable subheading for Style 7045A 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 general rate of duty is 32 per cent ad valorem.

Style 7045A falls within textile category designation 638. Based upon international textile trade agreements, products of Honduras are not presently subject to visa requirements or quota restraints.

Honduras is named in general note 17(a) as a designated CBTPA beneficiary country. Regarding Scenario I, the woven fabric appliqués that are imported into Honduras in pre-cut form are considered findings and trimmings since they serve a primarily decorative purpose. The embroidery thread, the labels and the sewing thread are also considered findings and trimmings in accordance with subchapter 9820, Note 3(b).

If the value of the findings and trimmings of foreign origin does not exceed 25 percent of the cost of the components of the assembled article, as noted in subchapter 9820, note 3(a)(i), the garment will be eligible for duty free treatment under 9820.11.09, HTS, which provides for:
knitted or crocheted apparel articles (except t-shirts, other than underwear, classifiable in subheadings 6109.10.00 and 6109.90.10 and described in subheading 9820.11.12) cut and wholly assembled in one or more such countries from fabrics formed in one or more such countries or from fabrics formed in one or more such countries and the United States, all the foregoing from yarns wholly formed in the United States (including fabrics not formed from yarns, if such fabrics are classifiable in heading 5602 or 5603 of the tariff schedule and are formed in one or more such countries) and subject to the provisions of U.S. note 2 (b) to this subchapter.

Regarding Scenario II, however, the foreign origin woven and screen printed fabric that is imported into Honduras in roll form and is cut to shape and sewn to the garment in Honduras, would be considered foreign fabric, rather than findings and trimmings, and would render the garments ineligible for preferential 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 this ruling letter or the control number indicated above should be attached to 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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