The tariff classification of three women’s pullovers from Pakistan

NY J88316 September 18, 2003 CLA-2-61:RR:NC:TA:359 J88316 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 three women’s pullovers from Pakistan Dear Ms. Chik: In your letter dated August 29, 2003, on behalf of 2 Kemp Int’l, you requested a tariff classification ruling. You submitted three samples of women’s pullovers. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number 3099 KAP is made from 92% cotton, 8% spandex, knit fabric. The garment features a deep V-neckline, cap sleeves and a hemmed bottom. The garment has a centered gathering in the chest area. Style number 3978SS is a woman’s 100% cotton, rib knit pullover that features a crew neckline, cap sleeves and a hemmed bottom. Three non-functional buttons are sewn on the left shoulder. Style number 3123 is a woman’s 100% cotton, rib knit pullover that features a crew neckline, cap sleeves and a hemmed bottom. In your ruling request, you recommended classification of the submitted garments as T-shirts under HTS 6109.10.0040, 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 center gathering of style 3099 KAP and the rib knit construction of the other two styles. 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. Each pullover falls 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