The tariff classification of four women’s styles from various countries

NY J87970 August 21, 2003 CLA-2-61:RR:NC:TA:359 J87970 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6114.20. 0010; 6102.30.2010 Mr. Donald S. Simpson Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of four women’s styles from various countries Dear Mr. Simpson: In your letter dated August 7, 2003, on behalf of Golden Touch, 1410 Broadway, 8th Floor, New York, NY 10018, you requested a tariff classification ruling. You submitted four styles. Style 74343 is a woman’s 100% cotton, knit two-piece garment comprised of a sleeveless pullover and a sleeveless crop top simulating a tank top worn over a crop top. The garments are not permanently attached and they are separately classified. The crop top is tacked to the pullover at the shoulders and the lower armhole. The outer surface of the pullover and the crop top measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features shoulder straps, a scoop front, a racer back, crinkled sides, and a hemmed bottom. The crop top features a scoop neckline, a hemmed bottom, and does not reach the waist. The country of origin is Lesotho. Style 74310 is a woman’s 100% cotton, rib knit pullover with a 100% polyester, openwork mesh overlay that is sewn permanently into the side seams of the pullover. The mesh overlay features suspender straps with metal closures in the front, a scoop front, a racer back, and a front kangaroo pocket at the waist. The neckline, armholes suspender straps and the pocket are finished with knit fabric. The rib knit pullover features a crew neckline and short sleeves. The outer surface of the pullover of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The sleeves and bottom are finished with overlock stitching. The bottom of the pullover extends below the mesh overlay. The country of origin is Nicaragua. Style 74288 is a woman’s 95% cotton, 5% spandex, knit, sleeveless pullover. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-neckline, shoulder straps and a hemmed bottom. At the center front of the garment there is a seven inch high slit measuring from the bottom. There is also a grouping of vertical rhinestones extending from the lower neckline to each side of the slit. The country of origin is Madagascar. Style 183396 is a woman’s 100% polyester mesh jacket that features a hood, long sleeves with ribbed cuffs, a full front opening with a zipper closure, and a drawstring bottom. Vertical overlaid strips are sewn on the sleeves. The country of origin is Taiwan. Your samples are being returned. The applicable subheading for style 74343, the pullover, styles 74310 and 74288 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 HTS subheading for style 74343, the crop top, will be 6114 20.0010, which provides for other garments, knitted: of cotton: tops: women’s. The rate of duty will be 10.9% ad valorem The HTS subheading for style 183396, will be 6102.30.2010, which provides for overcoats…windbreakers, and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.4% ad valorem. Style 74343, the pullover; style 74343, the crop top; style 74310 and style 74288, fall within textile category designation 339. Style 183396 falls in category 635. Based upon international textile trade agreements products of Lesotho, Nicaragua, and Madagascar are neither subject to quota nor the requirement of a visa. Products of Taiwan are subject to quota and visa requirements. 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