Customs and Border Protection Instructions and Guidelines - AUSFTA
INTERNAL AND EXTERNAL USE
BCS
C
LASSIFICATION
: STRATEGIC MANAGEMENT – Policy - Guidelines
File Number: 2008/041987-01
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1.3. The subheading rule referred to in subparagraph (c)(ii) of subsection 153YC(2) above,
applies only to goods classified to subheadings 6205.20 to 6205.30, inclusive. That
subheading rule states:
Subheading Rule: No change in tariff classification is required for men's or boys'
shirts of cotton or man-made fibres, provided that they are cut and assembled
in the US or Australia, and the fabric of the outer shell, exclusive of collars or
cuffs, is wholly of one or more of the following:
(a) fabrics of subheading 5208.21, 5208.22, 5208.29, 5208.31, 5208.32,
5208.39, 5208.41, 5208.42, 5208.49, 5208.51, 5208.52 or 5208.59, of
average yarn number exceeding 135 metric;
(b) fabrics of subheading 5513.11 or 5513.21, not of square construction,
containing more than 70 warp ends and filling picks per square centimetre, of
average yarn number exceeding 70 metric;
(c) fabrics of subheading 5210.21 or 5210.31, not of square construction,
containing more than 70 warp ends and filling picks per square centimetre, of
average yarn number exceeding 70 metric;
(d) fabrics of subheading 5208.22 or 5208.32, not of square construction,
containing more than 75 warp ends and filling picks per square centimetre, of
average yarn number exceeding 65 metric;
(e) fabrics of subheading 5407.81, 5407.82 or 5407.83, weighing less than 170
grams per square meter, having a dobby weave created by a dobby
attachment;
(f) fabrics of subheading 5208.42 or 5208.49, not of square construction,
containing more than 85 warp ends and filling picks per square centimetre, of
average yarn number exceeding 85 metric;
(g) fabrics of subheading 5208.51, of square construction, containing more than
75 warp ends and filling picks per square centimetre, made with single yarns,
of average yarn number 95 or greater metric;
(h) fabrics of subheading 5208.41, of square construction, with a gingham pattern,
containing more than 85 warp ends and filling picks per square centimetre,
made with single yarns, of average yarn number 95 or greater metric, and
characterized by a check effect produced by the variation in colour of the yarns
in the warp and filling; or
(i) fabrics of subheading 5208.41, with the warp coloured with vegetable dyes,
and the filling yarns white or coloured with vegetable dyes, of average yarn
number greater than 65 metric.
2. Policy and practice
2.1. Section 153YI applies only to goods classified to Chapter 62 of the HS i.e., articles of
apparel and clothing accessories, not knitted or crocheted.
2.2. Chapter Rule 2 and the subheading rule in Chapter 62 provide that apparel goods of
Chapter 62 shall be considered to be US originating goods if they are both cut and sewn
or otherwise assembled in Australia or the US.
2.3. Chapter Rule 2 for Chapter 62 allows any of the fabrics outlined in paragraphs (a) to (e)
of the rule to be used in the production of apparel of Chapter 62 of the HS provided the
good is both cut and sewn or otherwise assembled in Australia or US. Examples of these
special fabrics are Harris Tweed, velveteen and corduroy fabrics.
2.4. The subheading rule applies only to goods classified to subheadings 6205.20-6205.30
i.e., men’s or boys’ shirts of cotton or of man-made fibres. Any of the shirting fabrics
outlined in paragraphs (a) to (i), inclusive, of the subheading rule may be used in the