The tariff classification of a woman’s knit top and shorts from Singapore.

NY J81180 March 13, 2003 CLA-2-61:RR:NC:WA:361 J81180 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 6104.62.2030 Mr. R. Trace Garrett Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a woman’s knit top and shorts from Singapore. Dear Mr. Garrett: In your letter dated, February 10, 2003, you requested a classification ruling. The submitted samples are described as follows: Style #90964 - a woman’s top constructed from 95% cotton, 5% spandex knit fabric. The garment extends to the waist and features a modified U-neckline in front, ¼ inch elasticized adjustable shoulder straps, screen-printed designs at the chest area, and a hemmed bottom. The upper portion of the back is cut straight across from side seam to side seam. Style #90965 – a pair of women’s shorts constructed from 95% cotton, 5% spandex knit fabric. The garment features a wide elasticized waist, and overlock stitching finishing the short leg openings. We are returning your samples as you requested. The applicable subheading for the top, Style 90964 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted:Of cotton, tops, women’s or girls. The duty rate will be 10.9 % ad valorem. The top, Style 90964, falls within textile category designation 339. Based upon international textile trade agreements this category from Singapore is subject to visa requirements and quota restraints. The applicable subheading for the shorts, Style 90965 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s shorts, of cotton, women’s. The duty rate will be 15.1 % ad valorem. The shorts, Style 90965, fall within textile category designation 348. Based upon international textile trade agreements this category from Singapore is subject to visa requirements and quota restraints. 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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division