The tariff classification and status under the African Growth and Opportunity Act for men’s shorts from Swaziland

NY R00183 April 1, 2004 CLA-2-62:RR:NC:WA:355 R00183 CATEGORY: Classification TARIFF NO.: 6203.42.4050 Mr. Eric G. Robinson Chaps Ralph Lauren, Div. of Warnaco 501 Seventh Ave. New York, NY 10018 RE: The tariff classification and status under the African Growth and Opportunity Act for men’s shorts from Swaziland Dear Mr. Robinson: In your communication dated March 16, you requested a ruling on the tariff classification and status under the African Growth and Opportunity Act (AGOA) for a pair of men’s shorts. You state that the garment, (no sample submitted), is a pair of men’s woven 100% cotton shorts. You state that the fabric will be woven in China, imported in rolls to Swaziland, where it will be cut into component parts and assembled into completed shorts. The shorts have a webbed belt threaded through the belt loops, but not permanently attached to the garment. The belt is described as being made of 100% cotton woven narrow webbing 32mm wide with 2 “d” rings attached to one end and a woven label attached to the other end. You ask what the treatment would be of the shorts and belts if produced in two different scenarios: 1.) The belt would be wholly formed in China, imported into Swaziland and assembled with the belt for importation into the United States. 2.) The narrow fabric would be formed in China, imported into Swaziland in rolls and in Swaziland, formed into belts, assembled with the shorts and the entire good then shipped to the United States. As no sample has been submitted of the shorts and belt, we assume that the belt is of a type that is normally sold with the short and not offered for sale separately. The belt and short will be treated as a composite good. In the first scenario, where the belt is formed in China and then shipped to Swaziland to be assembled with the shorts, subheading 9819.11.12 is not applicable. This subheading 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, 2004, inclusive.” The belt, a textile good, is not assembled in Swaziland and therefore, renders the composite good ineligible for duty free treatment under subheading 9819.11.12. However, in the second scenario, where the belt is fabricated in Swaziland from the imported belting fabric, the composite good is entitled for duty free treatment under subheading 9819.11.12 as the composite good is wholly formed in the beneficiary country. The applicable subheading for the shorts and belt will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Shorts: Men’s. The duty rate will be 16.6% ad valorem. The shorts fall within textile category designation 347. Based upon international textile trade agreements products of Swaziland are not subject to quota and do not require a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division