The tariff classification of a woman’s knit tank top and shorts from Macau

PD E88477 October 27, 1999 CLA-2-61:LA:S:T:1:2:I12 E88477 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6104.62.2030 Mr. Miguel Ruiz Miami Int’l Forwarders 1801 NW 82 Ave. Miami, FL 33126-1013 RE: The tariff classification of a woman’s knit tank top and shorts from Macau Dear Mr. Ruiz: In your letter dated October 5, 1999, on behalf of Burlen Corp., you requested a tariff classification ruling. Style AN01 consists of two garments constructed from 100% cotton finely knitted fabric. The upper component is a tank top featuring a scoop neck in front and back with narrow shoulder straps and a scalloped bottom. The lower component is a pair of shorts with scalloped leg openings. Your samples will be returned as requested. The applicable subheading for the tank top will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knit tank tops of cotton. The rate of duty will be 18.8% ad valorem. The applicable subheading for the shorts will be 6104.62.2030, HTS, which provides for women’s knit shorts of cotton. The rate of duty will be 15.8% ad valorem. The tank top falls within textile category designation 339. The shorts fall within textile category designation 348. As products of Macau, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport