The tariff classification of two women’s pullovers from Pakistan

NY J86835 July 31, 2003 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Annie Chik Annie Chik (CHB) 147-39 175th Street, Room 217 Jamaica, NY 11434 RE: The tariff classification of two women’s pullovers from Pakistan Dear Ms. Chik: In your letter dated July 21, 2003, on behalf of 2 Kemp Int’l, 990 Ave. of America, Suite 21P, NY, NY 10018, you requested a tariff classification ruling. You submitted two samples of women’s 100% cotton, knit pullovers. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number 3252A is a woman’s pullover that features a split V-neckline, short layered-like sleeves, and a vertical drawstring on the left side. The neckline, sleeves and the bottom have unfinished edges. Style number 3178 is a woman’s pullover that features a partial crew split V-neckline, short hemmed sleeves, a gathered bodice, and a hemmed bottom. A screen print design is on the front of the garment. In your ruling request, you recommended classification of the submitted garments as similar to a T-shirt under HTS 6109.10,0070, however, the garments are properly classified under HTS 6110.20.2075. The pullovers have a number of features that are not found on t-shirts, specifically, the lack of a crew, rounded, or other finished neckline; the vertical drawstring at the side, which may be used to pull up one side of the garment; and gathered bodice. Therefore, the garments are considered neither T-shirts nor garments similar to a T-shirt. Your samples are being returned. The applicable subheading for each pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s. The rate of duty will be 16.9% ad valorem. The pullovers fall within textile category designation 339. Based upon international textile trade agreements products of Pakistan 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