The tariff classification of five women’s garments from Guatemala

NY G83887 December 4, 2000 CLA-2-61:RR:NC:TA:359 G83887 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6110.20.2075 Ms. Ruth Hayd Customs Specialist Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of five women’s garments from Guatemala Dear Ms. Hayd: In your letter dated October 31, 2000, you requested a tariff classification ruling. You submitted five samples of women’s sleeveless cotton, knit garments. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style SA4055 is a pullover that is constructed from 95% cotton, 5% spandex, knit fabric. The pullover features a round neckline and a hemmed bottom. Style KA4000 is a pullover that is constructed from 100% cotton, knit fabric. The pullover features a V-neckline and a hemmed bottom. Style KA4012 is a tank top that is constructed from 100% cotton, 1x1 rib knit fabric. The garment features a wide U-neckline, 1 ¼ inch wide shoulder straps and a hemmed bottom. Style CW4007 is a pullover that is constructed from 100% cotton, pique knit fabric. The garment features a V-neckline, side slits and a hemmed bottom. The neckline and armholes are finished with ribbed fabric. Style KA4007 is a pullover that is constructed from 100% cotton, pique knit fabric. The garment has the same features as style CW4007. Your samples are being returned as requested. The applicable subheading for styles SA4055, KA4000, CW4007 and KA4007, the pullovers, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s pullovers, knitted: of cotton: other. The duty rate will be 18.2% ad valorem. The subheading for style KA4012, the tank top, will be 6109.10.0060, which provides for women’s tank tops, knitted: of cotton. The duty rate will be 18.3% ad valorem. The four pullovers and the tank top fall within textile category designation 339. Based upon international textile trade agreements products of Guatemala are not subject to quota nor the requirement of a visa. 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