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NY L82325

March 2, 2005

CLA-2-61: RR:NC:TA:N3:356 L82325


TARIFF NO.: 6105.10.0010

Mr. Clay Egenes
Savino Del Bene USA, Inc.
2580 S. 156th Street
Bldg. A, Room 207
Seattle, WA 98158

RE: The tariff classification and status under the African Growth and Opportunity Act (AGOA) of a men’s knit garment from Madagascar.

Dear Mr. Egenes:

In a letter dated January 28, 2005, on behalf of McCoy International Ltd., you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for a men’s knit polo shirt.

Style D330 is a men’s polo shirt constructed from 100 percent cotton, pique knit fabric that measures 11 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. The shirt has a flat knit spread collar, a partial front opening with three button closures, short sleeves with flat knit cuffs, a self-fabric half-moon at the rear neckline, and a hemmed bottom with side slits.

You state that the pique fabric is knit in China without lines of demarcation and will be sent to Madagascar in rolls where it will be cut into component parts. The flat knit collar is knit to shape in China. The cuffs are knit to shape in China and will be cut to length in Madagascar. The buttons and labels originate in Hong Kong. The sewing thread is from Hong Kong or China. All parts will be assembled into a finished garment in Madagascar.

The applicable subheading for Style D330 will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ shirts, knitted or crocheted: of cotton: men’s. The general rate of duty is 19.7 percent ad valorem.

Style D330 falls within textile category designation 338. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cpb.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

As provided for in U.S. Note 2 (d), Chapter 98, Subchapter XIX, HTSUS, Madagascar is a designated lesser developed beneficiary country.

Subheading 9819.11.12, HTS, provides for:

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, 2007, inclusive.

The foreign origin knit-to-shape collars and cuffs are allowable under U.S. Note 3(a), Chapter 98, subchapter XIX, which states that “An article otherwise eligible for preferential treatment under any provision of this subchapter shall not be ineligible for such treatment because the article contains: . . (iv) any of the following components that do not meet the requirements set forth in the provisions of this subchapter: any collars or cuffs (the foregoing cut or knit-to-shape), drawstrings, shoulder pads or other padding, waistbands, belt attached to the article, straps containing elastic, or elbow patches.” The foreign origin buttons, labels and sewing thread are considered findings and trimmings and are allowable within the provisions of U.S Note 3(a)(i) of Chapter 98, subchapter XIX.

Consequently, based on the information you submitted, and provided all requirements are met, Style D330 is eligible for duty free treatment under subheading 9819.11.12, HTS.

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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