The classification of a woman’s tank top and pullover from Guatemala.

NY G83881 December 8, 2000 CLA-2-61:RR:NC:WA:361 G83881 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6110.20.2075 Ms. Ruth Hayd Kohl’s N56 WI7000 Ridgewood Drive Menomonee Falls, WI 53051` RE: The classification of a woman’s tank top and pullover from Guatemala. Dear Ms. Hayd: In your letter dated November 1, 2000, you requested a classification ruling. The submitted samples are described as follows: Style #TL4005 - a woman’s tank top constructed from 95% cotton and 5% spandex knit fabric. The garment is sleeveless, extends below the waistline, and features a scoop neckline in the front and back that falls below the nape of the neck. The upper portion of the garment has a lining ending with a one-inch elastic, which you have referred to as a “tube bra insert.” The garment also has shoulder straps measuring approximately ¼ inch in width, and a hemmed bottom. Style #DK4011A/B – a woman’s pullover constructed from 95% cotton, 5% spandex rib knit fabric. The garment is sleeveless and features a v-neckline and a hemmed bottom. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. We are returning your samples as you requested. The applicable subheading for the Tank Top, Style #TL4005, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’, other, tank tops, women’s. The rate of duty will be 18.3% ad valorem.  The rate of duty in effect beginning January, 200l, will be 17.8% ad valorem. The Tank Top, Style #TL4005, falls within textile category designation 339. Based upon international textile trade agreements products of Guatemala are not subject to quota restraints or visa requirements. The applicable subheading for the Pullover Style #DK4011A/B, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, women’s or girls’. The rate of duty will be 18.2% ad valorem. The rate of duty in effect beginning January, 200l, will be 17.8% ad valorem. The Pullover, Style #DK4011A/B falls within textile category designation 339. Based upon international textile trade agreements products of Guatemala are not subject to quota restraints or visa requirements. 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.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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division