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NY L88327

November 18, 2005

CLA-2-61:RR:NC:TA:N3:356 L88327


TARIFF NO.: 6105.10.0010

Ms. Rebecca Cheung
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

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

Dear Ms. Cheung:

In your letter dated October 18, 2005, you requested a ruling on the tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for men’s knit shirts. As requested, your samples will be returned.

Styles 3383A and 3383B are men’s polo shirts constructed from 100 percent cotton, pique knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. Styles 3383A and 3383B feature a rib knit spread collar, a partial front opening with three button closures, short sleeves with rib knit cuffs, and a straight, hemmed bottom with side slits. Style 3383A also has a self-fabric half moon at the rear neckline and woven twill fabric backing the left side of the placket. Both garments have narrow twill tape finishing the side slits and woven interfacing in the placket and the collar band.

The applicable subheading for Styles 3383A and 3383B will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men's. The general rate of duty is 19.7 percent ad valorem.

You state that the pique knit fabric is formed in Guatemala from U. S. yarns. The knit-to-shape collar and cuffs are also knit in Guatemala from U.S. yarns. The fabric is cut and assembled into finished garments in Guatemala. The buttons are from Hong Kong. The labels and hangtags are of foreign origin and shipped to Guatemala. The sewing thread is from Guatemala. The twill fabric backing the placket of Style 3383A, the interlining in the placket and collar band of both styles, and the narrow twill tape sewn to the side slits of both styles will be either formed in the United States or Guatemala from U.S. yarns (Option #1) or formed in the U.S. or Guatemala from non-U.S. yarns (Option #2). The garments will be shipped directly to the United States from Guatemala.

U.S. note 1 to Chapter 98, subchapter XX designates Guatemala as a beneficiary country under the Caribbean Basin Trade Partnership Act. You inquire whether the garments are eligible for duty free treatment under 9820.11.09, HTS, of the CBTPA. HTSUS 9820.11.09 provides for:

Apparel articles (other than socks provided for in heading 6115 of the tariff schedule) knit to shape in such a country form yarns wholly formed in the United States; 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 counties); and subject to the provisions of U.S. note 2 (d) to this subchapter.

The buttons, labels and hangtags are considered findings and trimmings and their foreign origin would not affect eligibility for preferential treatment under the CBTPA as long as their cost does not exceed 25 percent of the cost of the components of the assembled article. The knit-to-shape collars and cuffs, however, are not considered fabric, they are considered knit components of the garment, and their use would preclude eligibility under the CPTPA. The issue of other findings and trimmings and the de minimus amount of allowable foreign yarns is, therefore, moot in this instance.

Styles 3383A and 3383B fall 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.cbp.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.

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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