The tariff classification of a woman’s knit sleeveless pullover and a woman’s tank top from Peru

NY I86954 October 30, 2002 CLA-2-61:RR:NC:TA:359 I86954 CATEGORY: Classification TARIFF NO.: 6110.20.2075, 6109.10.0060 Ms. Melissa Weiss Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a woman’s knit sleeveless pullover and a woman’s tank top from Peru Dear Ms. Weiss: In your letter dated September 30, 2002 you requested a classification ruling on behalf of Sugartown Worldwide, Inc. As requested, your sample is being returned to you. Your sample, style 11426, is a woman’s sleeveless pullover constructed from 100% cotton 1x1 ribbed knit fabric. The outer surface of the fabric of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a U-shaped neckline, sleeveless armholes and a hemmed bottom. The neckline and armholes are finished with ribbed knit capping. Style 11336, is a woman’s tank top constructed from 100% cotton knit fabric. The garment is sleeveless, extends below the waistline and features a modified U-shaped neckline in front and back, shoulder straps measuring approximately ½" in width at the top of the shoulder, and an embroidered flower above the hemmed bottom. The applicable subheading for the pullover 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: other: women’s. The duty rate will be 17.3% ad valorem. The applicable subheading for the tank top 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 duty rate will be 17.4% ad valorem. The pullover and tank top fall within textile category designation 339. Based upon international textile trade agreements these products from Peru are not subject to quota but do require 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