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NY L80365

November 17, 2004
CLA-2-61: RR:NC:TA:361 L80365


TARIFF NO.: 6204.53.3010

Mr. John A. Schoenig
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification and status under the African Growth and Opportunity Act (AGOA) of a woman’s woven skirt from South Africa.

Dear Mr. Schoenig:

In your letter of October 14, 2004, you requested a letter on the classification and AGOA eligibility of a women’s skirt on behalf of Mast Industries, Inc. The sample will be returned as requested.

Style S96-8784 is a women’s skirt constructed from 63 percent polyester, 33 percent rayon and four-percent spandex woven fabric. The lined skirt has a rear zipper, with a hook and eye closure at the top, a waistband/yoke, a pleat at the front left side, and a hemmed bottom. The waistband/yoke is trimmed with bias tape at the top and bottom, covering finished seams.

You state that the sourcing/manufacturing process for the skirt will be as follows: Body fabric – South African Yarn, formed in South Africa Lining fabric – USA yarn, formed in South Africa Findings/trimmings will originate in Swaziland, Hong Kong, or another country. Findings/trimmings include – zipper, hook and eye, labels, hang tags, bias tape. Fabric will be cut and assembled into a completed garment in South Africa, then shipped directly to the United States.

The applicable subheading for style S96-8784 will be 6204. 53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’sskirts: of synthetic fibers. The rate of duty is 16 percent ad valorem.

Style S96-8784 falls within textile category designation 642. Based upon international textile trade agreements, products of South Africa are not presently subject to visa requirements or quota restraints.

Subheading 9819.11.09, HTS, provides for: Apparel articles wholly assembled in one or more such countries from fabric wholly formed in one or more such countries from yarn originating in either the United States or one or more such countries (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 and are wholly formed and cut in one or more such countries), or from components knit-to-shape in one or more such countries from yarns originating either in the United States or in one or more such countries, or apparel articles wholly formed on seamless knitting machines in such a country from yarns originating either in the United States or one or more such countries, subject to the provisions of U.S. note 2 to this subchapter .

As provided for in U.S. Note 1 (d), Subchapter XIX of Chapter 98, HTSUS, South Africa is a designated beneficiary sub-Saharan African country.

US note 3 to subchapter XIX, chapter 98 states, in pertinent part: 3. (a) An article otherwise eligible for preferential treatment under any provision of this subchapter shall not be ineligible for such treatment because the article contains- (i) findings or trimmings of foreign origin, if the value of such findings and trimmings does not exceed 25 percent of the cost of the components of the assembled article; (b) For purposes of subdivision (a)(i) above, findings or trimmings eligible under such subdivision include sewing thread, hooks and eyes, snaps, buttons, “bow buds”, decorative lace trim, elastic strips, and zippers (including zipper tapes) and labels.

The zipper, hook and eye and labels are considered findings or trimmings, and are specifically named in the above note. Hang tags and the decorative bias tape are also considered findings or trimmings. See HQ 966640 and 562349. Consequently, based on the information you submitted, and provided all requirements are met, style S96-8784 is eligible for duty free treatment under subheading 9819.11.09, HTS.

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 Angela DeGaetano at 646-733-3052.


Robert B. Swierupski

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