The tariff classification of women’s knit garments from Singapore

PD G86888 February 16, 2001 CLA-2-61:LA:S:T:1:2:I12 G86888 CATEGORY: Classification TARIFF NO.: 6102.20.0010; 6110.20.2035 Ms. Lisa E. Girvin Eddie Bauer P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of women’s knit garments from Singapore Dear Ms. Girvin: In your letter dated January 23, 2001, you requested a tariff classification ruling. Style 059-0127 is a woman’s jacket constructed from 100% cotton knit fabric with more than 9 stitches per 2 centimeters measured in the direction the stitches were formed. The jacket features a full frontal opening with zipper closure, a drawstring hood, long sleeves with ribbed knit cuffs, a drawstring waist, side seam pockets, and a straight hemmed bottom. Style 059-0126 is a woman’s vest constructed from 100% cotton knit fabric with more than 9 stitches per 2 centimeters measured in the direction the stitches were formed. The sleeveless garment features a stand-up ribbed knit collar, a full frontal opening with zipper closure, side seam pockets and a ribbed knit bottom. Your samples will be returned as requested.  The applicable subheading for the jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats… windbreakers and similar articles, knitted or crocheted, other than those of heading 6104. The rate of duty will be 16.2% ad valorem. The applicable subheading for the vest will be 6110.20.2035, HTS, which provides for women’s sweaters…waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: vests, other than sweater vests. The rate of duty will be 17.8% ad valorem. The jacket falls within textile category designation 335. The vest falls within textile category 359. As a product of Singapore, this merchandise is subject to a visa requirement. The jacket is subject to 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.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 this ruling, please contact Field National Import Specialist Donna Gillespie at (562) 624-9377 or National Import Specialist Mike Crowley at (212) 637-7077. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport