H331612

H331612 February 12, 2026 OT:RR:CTF:FTM H331612 PJG/JMV CATEGORY: Origin; Classification Center Director Apparel, Footwear & Textiles Center of Excellence and Expertise U.S. Customs and Border Protection JFK Airport Building 77, Suite 200 New York City, New York 11430 Attn: Shelley H. Thalrose, Supervisory Import Specialist RE: Application for Further Review of Protest No. 4601-21-129656; Tariff classification and eligibility for preferential tariff treatment under the African Growth and Opportunity Act (“AGOA”) of woven girls’ pants and shorts Dear Center Director: This letter is in reference to the Application for Further Review (“AFR”) of Protest No. 4601-21-129656, timely filed by Husch Blackwell LLP on October 19, 2021, on behalf of their client Samsung C&T America Inc. (“Protestant”). The Protestant, through counsel, protests the denial of preferential tariff treatment under the African Growth and Opportunity Act (“AGOA”) for an entry of certain woven girls’ pants and shorts. U.S. Customs and Border Protection (“CBP”) is also addressing a tariff classification issue in this decision. In reaching our decision, we have considered the information and arguments raised during conferences with counsel and supplemental submissions. FACTS: The merchandise at issue includes seven styles of woven denim or twill pants or shorts in the following style numbers: D41298DG, D41468DG, V41625DG1, V41628DG, D21379DG, D21298DG, and D21468DG. The descriptions of each of the styles is based on the information in the invoice and photographs that were provided by the Protestant and additional responses provided by the 1 This style is also referred to as V41626DG. Protestant to questions raised by CBP. The Protestant has indicated that for all of the styles at issue, the cutting and sewing was performed at a factory in Madagascar, including any cutting and sewing performed to form a pocket. Style D21379DG is a pair of pull-on style pants constructed of 73% cotton, 25% polyester, and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 2-4T. Style D21298DG is a pair of pull-on style pants constructed of 73% cotton, 25% polyester, and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 2-4T. Style D21468DG is a pair of pull-on style pants constructed of 68% cotton, 30% polyester and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 2-4T. Style D41298DG is a pair of pull-on style pants constructed from 73% cotton, 25% polyester, and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 4-8. Style D41468DG is a pair of pull-on style pants constructed of 68% cotton, 30% polyester, and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 4-8. Style V41628DG is a pair of pull-on style shorts constructed of 68% cotton, 30% polyester and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 4-8. Style V41625DG (also referred to as Style V41626DG) a pair of pull-on style shorts constructed of 73% cotton, 25% polyester and 2% spandex woven fabric. The garment features a fabric covered elastic waistband, side entry pockets, and hemmed leg openings. The style is provided in sizes 4-8. The merchandise was entered on January 19, 2021. Styles D21379DG, D21298DG, and D21468DG were classified in subheading 6209.20.3000, Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”), which provides for “Babies’ garments and clothing accessories: Of cotton: Other: Trousers, breeches and shorts, except those imported as parts of sets.” Styles V41625DG/V41626DG, D41298DG, V41628DG, and D41468DG were classified in subheading 6204.62.8041, HTSUSA, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Other: Girls’ trousers and breeches: Blue denim: Other.” CBP liquidated the entries under these tariff provisions on May 7, 2021. Claiming preferential tariff treatment under the AGOA, the garments were also entered under subheading 9819.11.12, HTSUS, which provides for “Articles imported from a designated 2 beneficiary sub-Saharan African country enumerated in U.S. note 1 to this subchapter: Apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more such lesser developed countries (except the Republic of Rwanda) 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, 2025, inclusive.” The Apparel, Footwear & Textiles Center of Excellence and Expertise (“AFT Center”) requested additional information from the importer as part of an AGOA verification via CBP Form 28 issued on March 3, 2021, for styles D41298DG, V41625DG, D41468DG, V41626DG, and V41628DG. CBP requested the following: a copy of contract (or purchase order and seller’s confirmation thereof) covering the transaction at issue, and any revisions thereto; samples from the container of styles D41298DG, V41625DG, D41568DG, V41626DG, and V41628DG; and supporting documentation to substantiate the AGOA claim, such as raw material invoices, freight bills, and yarn, fabric, or sewing affidavits, and purchase orders. The importer did not provide a response. By CBP Form 29, Proposed Notice of Action, dated April 5, 2021, the importer was notified of the proposed the claim.2 denial of the AGOA claim due to the lack of information to substantiate In response, on April 12, 2021, the Protestant submitted certain documents that the Center determined to be insufficient to support the claim for preferential tariff treatment under the AGOA. By CBP Form 29, dated April 28, 2021, the importer was notified that the entry was being rate advanced. The missing information not received by the Center included affidavits with information such as the purchaser, date of sale, the physical location of the manufacturing plant with the full name and address, statement that the company actually produced the item, description of the goods, such as fiber content, yarn count and fabric type, as well as some identifying characteristics, such as an invoice or order number, and a copy of said invoice. On November 3, 2021, Husch Blackwell LLP submitted protest number 4601-21-129656 on behalf of the Protestant and requested further review. According to the protest submission, the Protestant placed three purchase orders with Join Harvest Limited (“Join Harvest”) in Hong Kong, which shipped all of the fabrics, threads, and trims to ME Garments SARLU (“ME Garments”) in Antananarivo, Madagascar for manufacturing. According to the Protestant, in Madagascar, ME Garments cut the fabric, sewed the garments, performed all washing and packaging of the goods and the goods were shipped from Madagascar to the United States. In support of its claim, the Protestant submitted additional materials, such as: purchase orders; a commercial invoice; an affidavit from ME Garments; the ME Garments Cargo Tracking Note; a bill of lading; a Multiple Country Declaration; an AGOA Textile Certific

Initially, we note that this matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification and rate and amount of duties chargeable. The protest was timely filed on October 19, 2021, within 180 days of liquidation of the entry. See 19 U.S.C. § 1514(c)(3). The Protestant alleges that Further Review of Protest No. 4601-21-129656 should be accorded pursuant to 19 C.F.R. § 174.24(c) because the decision against which the protest was filed “[i]nvolves matters previously ruled upon by the Commissioner of CBP or his designee or by the Customs courts but facts are alleged or legal arguments presented which were not considered at the time of the original ruling.” We find that Further Review of Protest No. 4601- 21-129656 is properly accorded to the Protestant pursuant to 19 C.F.R. § 174.24(c). While the Protestant does not dispute the tariff classification of the subject merchandise, we note that the classification of styles D21379DG, D21298DG, and D21468DG, which were classified under heading 6209, HTSUS, as babies’ garments, must be reevaluated. The remainder of the styles, specifically, styles D41298DG, D41468DG, V41625DG/V41626DG, and V41628DG were properly classified in subheading 6204.62.80, HTSUS. 1. Tariff Classification of the subject woven shorts and pants imported in sizes 2-4T Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The 2021 HTSUS provisions under consideration are as follows: 6204 Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trouse