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NY M80191

February 6, 2006

CLA-2-62:RR:NC:WA:358 M80191


TARIFF NO.: 6204.53.3020

Mr. William J. Gonzalez
Trans-Union Cusatoms Service, Inc.
11941 S. Prairie Avenue
Hawthorne, CA 90250

RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for a girl’s skirt from Nicaragua.

Dear Mr. Gonzalez:

In your letter dated January 16, 2006, you requested a ruling on the tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for a girl’s skirt, Style 55222. This request is made on behalf of Strategic Partners DBA Cherokee Uniforms.

The woven skirt has a flat front waist and an elasticized rear waistband. Five belt loops encircle the waistline. The item has side entry pockets and a front zipper opening that is secured closed at the waist by a one-button fastener. Sewn into the interior waistband is polyester interlock knitted lining with shorts-type coverage. The outer shell twill fabric is 65% polyester, 35% cotton. The lining fabric is not visible when the item is worn. For ruling purposes it is assumed the style is sized for girls 7-16.

You state in your letter that the fabric used on the outer shell is of U.S. origin and that it is made of U.S. fiber. You indicated in a telephone conversation with Bruce Kirschner on February 1, 2006, that the fiber is formed in the U.S., the yarn is spun in the U.S., the fabric is formed in the U. S. and the thread is made in the U.S and dyed in the U.S. The fabric used for the lining is made in Taiwan. Both fabrics are shipped as rolls to Nicaragua where they are cut to shape and assembled into finished garments. U.S. origin thread is used in the assembly operation.

The outer shell fabric, i.e., the polyester, cotton twill fabric, imparts the essential characteristic to the garment.

The applicable subheading for the skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, of synthetic fibers, other, other, girls’. The general rate of duty is 16% ad valorem.

You inquire whether the skirt is eligible for preferential tariff treatment under the CBTPA considering that the lining material is from Taiwan. Subheading 9820.11.24, of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) provides as follows:

Articles imported from a designated beneficiary Caribbean Basin Trade Partnership country enumerated in general note 17(a) to the tariff schedule: Apparel articles both cut (or knit-to-shape) and sewn or otherwise assembled in one or more such countries from fabrics or yarn not formed in the United States or in one or more such countries, provided that such apparel articles of such fabrics or yarn would be considered an originating good under the terms of general note 12(t) to the tariff schedule without regard to the source of the fabric or yarn if such apparel article had been imported from the territory of Canada or the territory of Mexico directly into the customs territory of the United States.

The fabric used in the manufacture of the outer shell is wholly formed in the U.S. or a CBTPA beneficiary country. The lining fabric originates in Taiwan. Thus, in order to determine whether the goods are eligible for preferential treatment under the CBPTA, we must determine whether the skirt would be considered originating goods under General Note 12(t), HTSUSA.

General Note 12(t), HTSUSA, sets out the tariff shift rules for determining whether non-originating materials used in the production of a good have been transformed into originating goods under the North American Free Trade Agreement.

For the skirt, subheading 6204.53, HTSUSA, General Note 12(t), HTSUSA, provides that a good will be originating if there is:

A change to subheadings 6204.51 through 6204.53, from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, or 5310 through 5311, chapter 54, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) the good is both cut and sewn or otherwise assembled in the territory of one or more of the NAFTA parties, and (B) the visible lining fabric listed in chapter rule 1 for chapter 62 satisfies the tariff change requirements provided therein.

The polyester lining fabric imported into Nicaragua is classified under heading 6006.32, HTSUSA, which is one of the visible lining fabrics listed in chapter rule 1 for chapter 62. Since the lining is made in Taiwan, the tariff change requirement is not satisfied and the skirt would not qualify as an originating good.

Based upon the information you supplied, the girl’s skirt, Style 55222, does not meet the requirements of subheading 9820.11.24 for free duty treatment under the CBTPA.

Synthetic fiber skirts fall within textile category designation 642. 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 the ruling 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 the ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.


Robert B. Swierupski

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