U.S. Customs and Border Protection
Binding Rulings - AGOA
- NY N028718 (June 18, 2008)
- Woman’s sports bra of 94% nylon and 6% spandex.
- Classification is 6212.10.9020; duty rate is 16.9%.
- Tubular knit article will be knitted in China and shipped to Lesotho for cutting along the lines of demarcation and sewing to create the finished garment.
The provisions of the AGOA only allow for foreign yarn or fabric to be used in the manufacture of apparel articles in lesser developed countries.
It does not extend duty-free treatment to foreign formed textile components
(i.e. cut-to-shape or knit-to-shape components – see HQ 965781 dated September 25, 2002 and HQ 562612 dated April 30, 2003).
The identifiable components within the sample are dedicated for use and possess the approximate shape of the finished brassiere.
The components have been clearly demarcated to identify cutting and require only minimal cutting to the shape of the brassiere.
Consequently, the sample consists of foreign formed textile components, not fabric components.
In this regard, this garment is not eligible for preferential treatment under AGOA.
|