The tariff classification of two women’s knit garments from Macau

NY D88496 April 9, 1999 CLA-2-61:RR:NC:TA:359 D88496 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6106.20.2010 Mr. James V. Maddux O’Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City, Missouri 64108 RE: The tariff classification of two women’s knit garments from Macau Dear Mr. Maddux: In your letter dated March 3, 1999, on behalf of Line-up for Sport you requested a tariff classification ruling. The submitted samples, styles LT-142 and LT-143, are two women’s knit garments that are constructed from 70% polyester, 30% cotton, knit fabric. LT-142 is a cardigan that features a pointed collar; long, hemmed sleeves; a full front opening with 5 button closures; 2 inset sideseam pockets in the waist area; 2 side slits; and a hemmed bottom. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. Style LT-143 is a shirt that features a round, crew neckline; long sleeves with ribbed cuffs; a full front opening with 5 button closures; and a three inch panel attached to the bottom that finishes the garment. The outer surface of the fabric measures 10 or more stitches per linear centimeter in the horizontal and vertical directions. Your samples are being returned as requested. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters…and similar articles, knitted: of man-made fibers: other. The duty rate will be 33.1% ad valorem. The applicable HTS subheading for the shirt will be 6106.20.2010, which provides for women’s blouses and shirts, knitted: of man-made fibers: other. The duty rate will be 33.3% ad valorem. The cardigan and the shirt both fall within textile category designation 639. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division