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NY L80106

November 1, 2004

CLA-2-61:RR:NC:TA:N3:356 L80106


TARIFF NO.: 6110.30.3050

Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
New York, NY 10105-0106

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

Dear Mr. Pellegrini:

In your letter dated October 5, 2004, you requested a ruling on behalf of Reebok International, Ltd., concerning the tariff classification and status under the Caribbean Basin Trade Partnership Act of a men’s knit pullover garment from a beneficiary CBTPA country. As requested, your sample garment will be returned. The appliqué samples designated as Versions A and B have been retained for Customs purposes.

Style 7058A is a men’s replica basketball jersey constructed from 100 percent polyester, finely knit mesh fabric. Style 7058A is sleeveless and features a rib knit crew neckline; rib knit edging at the armholes; 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 all of the materials, with one exception, will be of U.S. or beneficiary CBTPA origin. These materials include the mesh knit fabric used for the body of the garment, the rib knit fabric at the neckline and armholes, the narrow overlaid strips on the side seams, the woven fabric labels near the hem, and the fusible fabric, classified in heading 5603, HTS, that is found under the embroideries and appliqués.

We assume, for purposes of this letter, that the yarn used to knit the fabric is wholly formed in the U.S. and that the garment will be cut and wholly assembled in one or more such beneficiary CBTPA countries and exported directly to the United States from the beneficiary CBTPA country.

You state that the only foreign components are the appliquéd letters, numerals and other designs on the front and back panels that will be imported from Korea. You state that these numbers, letters and other appliques are collectively called a “twill set” and you ask whether the “twill set” of foreign origin will qualify as findings and trimmings under the CBTPA.

You have provided two manufacturing versions for the “twill sets”:

Version A: The numerals, letters and designs are screen printed on a rectangular sheet of woven twill fabric. The fabric sheets will be shipped from Korea to the beneficiary CBTPA country where the numbers, letters and designs will be cut out and sewn to the garments. The numerals, letters and designs are defined on the twill fabric by color.

Version B: The woven twill fabric is glued to a heavy paper backing and screen printed with numbers, letters and appliqué designs. The letters, numbers and designs are die cut in Korea but remain temporarily glued to the paper backing. The sheets of paper backed cut fabric are sent to the beneficiary CBTPA country where the appliqués are removed from the paper backing and sewn to the garment.

The applicable subheading for Style 7058A 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 7058A falls within textile category designation 638. Based upon international textile trade agreements, products of the beneficiary CBTPA country may be subject to visa requirements and quota restraints.

Regarding Version A, the foreign origin woven and screen printed fabric imported into the beneficiary CBTPA country in screen printed sheets and cut to shape and sewn to the garment in the beneficiary CBTPA country, would be considered foreign fabric, rather than findings and trimmings, and would render the garments ineligible for preferential treatment under the CBTPA.

Regarding Version B, 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 used to attach the appliqués, 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.

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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