The tariff classification of a woman’s pullover from Brazil and a pullover and a top from Madagascar

NY J87151 September 5, 2003 CLA-2-61:RR:NC:TA:359 J87151 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6110.30.3055; 6114.30.1020 Mr. Donald S. Simpson Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a woman’s pullover from Brazil and a pullover and a top from Madagascar Dear Mr. Simpson: In your letter dated August 8, 2003, you requested a classification ruling on behalf of Golden Touch, New York, New York. As requested, your samples are being returned to you. Your sample, style S/274458 is a woman’s pullover constructed from 100% cotton jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a round neckline, long hemmed sleeves, a hemmed bottom and a 100% polyester mesh lining that is firmly sewn into the seams of the armholes. The country of origin is Brazil. Style S/74371 is a woman’s two-piece garment comprised of a pullover and a top. Since the two pieces are only tack-sewn at the shoulders, they are separately classified for tariff purposes. The pullover is constructed from a 100% polyester knit net fabric. The garment features a round neckline, long hemmed sleeves and a hemmed bottom. The top is constructed from 100% polyester knit fabric. It has ½ inch wide shoulder straps and a straight neckline in the front and back. The country of origin is Madagascar. The applicable subheading for style S/274458 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 applicable subheading for the pullover of style S/74371 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32.2% ad valorem. The applicable subheading for the top of style S/74371 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops: women’s. The duty rate will be 28.4% ad valorem. Style S/274458 falls within textile category designation 339. Both garments of style S/74371 fall within textile category designation 639. Based upon international textile trade agreements products of Brazil are subject to quota and the requirement of a visa. Style S/74371 from Madagascar is not subject to quota or 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