The tariff classification of five women’s knit garments from Honduras and El Salvador

NY J81629 March 7, 2003 CLA-2-61:RR:NC:TA: 359yp J81629 CATEGORY: Classification TARIFF NO.: 6109.10.0040; 6114.20.0010; 6110.20.2075 Ms. Patty Peacock Anvil Knitwear, Inc. 146 W. Country Club Rd. Hamer, S.C. 29547 RE: The tariff classification of five women’s knit garments from Honduras and El Salvador Dear Ms. Peacock: In your letter dated February 26, 2003, you requested a tariff classification ruling. You submitted five women’s garments. Style 879 is a woman’s T-shirt that is made from 93% cotton, 7% spandex, finely knit fabric. The garment features a crew neckline, short hemmed sleeves, and a hemmed bottom. Style 2415 is a sleeveless pullover that is made from 100% cotton, 2x2 rib knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a round neckline and a hemmed bottom. Style 1425 is a sleeveless top that is constructed from 100% cotton, 1x1 rib knit fabric. The garment features ¼ inch shoulder straps, a U-neckline, a straight back, and a hemmed bottom. Style 1441, a round neck pullover and style 1452, a V-neck pullover, are made from 100% cotton, knit fabric. The outer surface of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. Each pullover features short sleeves with knit capping and a hemmed bottom. The necklines are finished with knit capping. Your samples are being returned. The applicable subheading for style 879, the T-shirt, will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, knitted: of cotton: women’s: other: T-shirts. The duty rate will be 17% ad valorem. The subheading for style 1425, the top, will be 6114.20.0010 which provides for other garments, knitted: of cotton: tops: women’s. The duty rate will be 10.9% ad valorem. The subheading for styles 2415, 1441, and 1452, the pullovers, will be 6110.20.2075 which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 16.9% ad valorem. Each of the five garments falls within textile category designation 339. Based upon international textile trade agreements products of Honduras and El Salvador are neither subject to quota nor 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