The tariff classification of two women’s garments from Macau

NY H89730 April 3, 2002 CLA-2-61:RR:NC:TA:359 H89730 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6114.30.1020 Ms. Bettina Csekme Spiegel Imports Import Logistic & Compliance – HQ2 3500 Lacey Road Downers Grove, IL 60515 RE: The tariff classification of two women’s garments from Macau Dear Ms. Csekme: In your letter dated March 25, you requested a tariff classification ruling. The submitted sample, style number 51-0501K, is a woman’s two-piece garment that is comprised of a 100% polyester openwork raschel lace sleeveless pullover and a 100% polyester sleeveless top. The top is tacked, but not permanently, at the shoulders and the lower part of the armholes of the pullover. The pullover extends from the shoulder to the waist and features a boat neckline and a hemmed bottom. The neckline and armholes are finished with woven capping. The top extends from the shoulder to the waist and features spaghetti straps, a V-neckline and a hemmed bottom. The upper portion of the back is cut straight across from side seam to side seam. Style 51-0501K is being returned as requested. The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, knitted: of man made fibers: other…other: women’s. The duty rate will be 32.4% ad valorem. The subheading for the top will be 6114.30.1020, which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will be 28.6% ad valorem. The pullover and the top 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.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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division