The tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for women’s knit pullovers

NY L81829 January 26, 2005 CLA-2-61:RR:NC:TA:359 L81829 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Won Jung Yoo Sae-A Trading America Corporation 100 West 33rd Street, #855 New York, NY 10001 RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for women’s knit pullovers Dear Ms. Yoo: In your letter received December 30, 2004, you requested a classification ruling. Style 120018 is a woman’ finely knit pullover made of 100% cotton fiber. The garment features a v-neck, short hemmed sleeves, a hemmed bottom and a half moon shaped sweat patch on the back of the garment. This patch features an embroidered trade name and small floral embroidery. It also features a strip of woven fabric sewn around the v-neck opening, which forms a crossover v-neck. The fabric measures approximately ½ inch in visible width and forms an integral part of the neckline. Two samples of the garment were submitted; one white and one salmon colored. They differed slightly in measurements. The trim on the white garment neckline was only 3/8 inches in width and the sleeves were more cap like in appearance. Despite these minor differences, both garments are considered the same for the purposes of this letter. This office is retaining the salmon colored sample: the white sample is being returned as you have requested. The knit fabric is manufactured in Guatemala from U.S. yarn formed in the U.S. All knitting, cutting dyeing and assembling is done in Guatemala. The sewing thread is of U.S. origin; the embroidery thread and woven neck fabric is of Korean origin. You asked whether the woven fabric used at the neckline could be considered a finding or trimming., and whether the garment would be eligible for treatment under the CBPTA. The applicable subheading for style 120018 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem. Style 120018 falls within textile category designation 339. 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. The woven fabric made in Korea and used as described above is considered neither a finding nor a trimming as provided in U.S. note 3(b), chapter 98, subchapter 20. Accordingly, the garment produced as described above would not qualify for preferential treatment under the CBTPA. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division