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NY M85126

July 24, 2006

CLA-2-62:RR:NC:WA:358 M85126


TARIFF NO.: 6204.52.2080, 6211.42.0060

Ms. Priscilla Royster
The Irwin Brown Company
14092 Customs Blvd.
Gulfport, MS 39503

RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for girls’ garments from Guatemala.

Dear Ms. Royster:

This letter replaces NY L86713, dated August 18, 2005, which was issued in response to your request dated August 11, 2005 on behalf of Isfel Company. The subject merchandise is a girl’s skirt, Style GG5403 and a girl’s jumper, Style GG5405. Our ruling contained an error pertaining to the applicability of the General Note 12(t), HTSUS, tariff shift rules governing the eligibility of subject merchandise under the Caribbean Basin Trade Partnership Act (CBTPA). We should have cited Harmonized Tariff Schedule of the United States (HTSUS) General Note 12(t)/62 Chapter Rule 2 rather than the rules which we did cite. This letter will correct this error.

In addition, we are correcting the ruling to make it clear that we did not submit your samples of style GG5403 or GG5405 for Customs laboratory analysis, and thus have relied on your statement as to the fabric construction. A corrected ruling follows.

The pleated skirt has a flat front waistband and an elasticized rear waistband. It has non-functional pocket flaps that are set into seams between the waistband and the skirt body. It also has a fabric lining with separate contrast color netting fabric that extends below the lining hemline and forms an extension to the garment silhouette. The dropped waist jumper has a back zipper opening extending from the rear waist to the nape of the neck and a skirt portion composed of pleated fabric. It has a lightweight, contrast color, sheer fabric belt that secures to the waist by means of five belt loops. It also has a fabric lining with separate contrast color netting fabric that extends below the lining hemline and forms an extension to the garment silhouette. The outer shell fabric imparts the essential characteristic of both garments. The submitted samples are girls’ size 5.

You state that the garment shells are made of cotton velveteen fabric from China. We have not submitted your sample of style GG5403 or style GG5405 for Customs laboratory analysis. The fabric construction may be subject to Customs laboratory analysis at the time of importation, and if the construction is found to be other than as stated, this ruling will not apply.

You also state that the woven polyester lining is from China and the polyester netting extensions and belt fabric are from Taiwan. The fabrics will be sent to Guatemala to be cut and sewn into completed garments.

The applicable subheading for the skirt will be 6204.52.2080, HTSUS, which provides for women’s or girls’ skirts and divided skirts, of cotton, other, other, girls’. The general rate of duty is 8.2% ad valorem.

The applicable subheading for the jumper will be 6211.42.0060, HTSUS, which provides for other garments, women’s or girls’, of cotton, jumpers. The general rate of duty is 8.1% ad valorem.

You inquire whether the skirt and jumper are eligible for preferential tariff treatment under the CBTPA based on articles assembled from fabric not formed in the United States as identified in NAFTA short supply. You specifically ask whether the skirt and jumper will meet the eligibility requirements of the provision commonly referred to as the “NAFTA short supply” provision of subheading 9820.11.24, HTSUS, which 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 shell fabric is formed in China and it is assumed that the yarns are not formed in the U.S. or a CBTPA beneficiary country. Thus, in order to determine whether the garments are eligible for preferential treatment under the CBPTA, we must determine whether they would be considered originating goods under General Note 12(t), HTSUS.

General Note 12(t), HTSUS, 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 NAFTA. Prior to considering the tariff shift rule applicable to these garments, we examine the chapter notes to Chapter 62 contained in General Note 12(t), HTSUS. Chapter rule 2 to Chapter 62 of General note 12(t) states:

Apparel goods of this chapter shall be considered to originate if they are both cut and sewn or otherwise assembled in the territory of one or more of the NAFTA parties and if the fabric of the outer shell, exclusive of collars or cuffs, is wholly of one or more of the following:

(A) Velveteen fabrics of subheading 5801.23, containing 85 per cent or more by weight of cotton;

(B) Corduroy fabrics of subheading 5801.22, containing 85 per cent or more by weight of cotton and containing more than 7.5 wales per centimeter;

(C) Fabrics of subheadings 5111.11 or 5111.19, if hand-woven, with a loom width of less than 76 cm, woven in the United Kingdom in accordance with the rules and regulations of the Harris Tweed Association, Ltd., and so certified by the Association;

(D) Fabrics of subheading 5112.30, weighing not more than 340 grams per square meter, containing wool, not less than 20 per cent by weight of fine animal hair and not less than 15 per cent by weight of man-made staple fibers; or

(E) Batiste fabrics of subheadings 5513.11 or 5513.21, of square construction, of single yarns exceeding 76 metric count, containing between 60 and 70 warp ends and filling picks per square centimeter, of a weight not exceeding 110 grams per square meter.

Thus, as long as the instant garments are both cut and sewn in a CBTPA beneficiary country and the outer shell, exclusive of collars and cuffs, is wholly of the instant velveteen fabric, the garments will qualify as originating goods under the terms of General note 12(t).

Cotton skirts fall within textile category designation 342. Cotton jumpers fall within textile category designation 359. Based upon international textile trade agreements products of Guatemala are not subject to quota and do not require a visa.

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).

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.

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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