The tariff classification of two women’s pullovers from Pakistan

NY J88451 September 23, 2003 CLA-2-61:RR:NC:TA:359 J88451 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 September 9, 2003, on behalf of 2 Kemp Int’l, 990 Ave. of America, Suite 21P, New York, NY 10018, you requested a tariff classification ruling. You submitted two sample of women’s pullovers that are constructed from 100% cotton, knit fabric. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number 9348 is a pieced constructed pullover that features a notched neckline and cap sleeves. A screen print design is in the chest area. Interlock stitching finishes the armholes, the sleeves, seams in the chest area and back panel, and the bottom of the garment. Style number 9347 is a pullover that features a crew neckline, cap sleeves and a hemmed bottom. The neckline and the sleeves are finished with knit capping. A screen print design is in the chest area. In your ruling request, you recommended classification of the submitted garments as T-shirts under HTS 6109.10.0040, however, each style is properly classified under HTS 6110.20.2075. The pullovers have a number of features that are not found on T-shirts. specifically, the fabric weight of style 9347 (200g/m2) and the pieced construction of style 9348. Therefore, the garment is considered neither a T-shirt nor a garment 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. Each garment 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