The tariff classification of a woman’s shirt, a top and three pullovers from Honduras and El Salvador

NY J81643 March 12, 2003 CLA-2-61:RR:NC:TA:359 J81643 CATEGORY: Classification TARIFF NO.: 6106.10.0010, 6110.20.2075, 6114.20.0010 Ms. Patty Peacock Anvil Knitwear, Inc. 146 W. Country Club Road Dillon, South Carolina 29536 RE: The tariff classification of a woman’s shirt, a top and three pullovers from Honduras and El Salvador Dear Ms. Peacock: This letter replaces New York Ruling Letter (NYRL) NY I89947 that was issued to you on February 25, 2003. In your facsimile dated March 3, 2003, you indicate that there was a typographical error in that ruling. Please see the changes below. In your letter dated January 28, 2003, you requested a classification ruling. As requested, your samples are being returned to you. Your sample, style 1475, is a woman’s shirt constructed from 100% cotton ribbed knit fabric. The garment features a shirt style collar, a partial front opening with five button closures, short hemmed sleeves and a hemmed bottom. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. Style 1425 is a woman’s sleeveless top constructed from 97% cotton, 3% spandex rib knit fabric. The garment extends to the waist and features ½ inch shoulder straps and a hemmed bottom. The upper portion of the back is cut straight across from the side seam to the side seam. Styles 1484 and 1444 are both women’s pullovers constructed from 100% cotton rib knit fabric. The outer surface of both garments measure more than nine stitches per two centimeters in the horizontal direction. Both garments feature a round neckline with knit capping, long hemmed sleeves and a hemmed bottom. Style 852 is a woman’s pullover constructed from 93% cotton, 7% spandex knit fabric which weighs more than 200 grams per square meter. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a V-shaped neckline, short hemmed sleeves and a hemmed bottom. The applicable subheading for the shirt will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of cotton: women’s. The duty rate will be 19.8% ad valorem. The applicable subheading for the top 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. The duty rate will be 10.9% ad valorem The applicable subheading for the three pullovers 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 16.9% ad valorem. The shirt, top and three pullovers fall within textile category designation 339. Based upon international textile trade agreements products of Honduras and El Salvador are subject to quota but do not 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