The tariff classification of women’s garments similar to a T-shirt and a pullover from Pakistan.

NY J89664 November 7, 2003 CLA-2-61:RR:NC:WA:361 NY J89664 CATEGORY: Classification TARIFF NO.: 6109.10.0070; 6110.20.2075 Ms. Annie Chik 147-39 175th Street, Rm. #217 Jamaica, NY 11434 RE: The tariff classification of women’s garments similar to a T-shirt and a pullover from Pakistan. Dear Ms. Chik: In your letter dated October 2, 2003, you requested a classification ruling for three women’s knit garments, on behalf of 2 Kemp Int’l. The submitted samples are described as follows: Style #1119 - a woman’s pullover constructed from 100% cotton thermal knit fabric. The garment features a crew neckline, long sleeves with rib knit cuffs, and overlock stitching finishing the bottom. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. Style #0410B - a woman’s garment, similar to a T-shirt constructed from lightweight100% cotton knit fabric. The garment features crew neckline, long sleeves with rib knit cuffs, an all-over polka dot design and overlock stitching finishing the bottom. Style #1136 -a woman’s garment similar to a T-shirt constructed from 100% lightweight cotton knit fabric. The garment features crew neckline, long sleeves, and a hemmed bottom. Although you have suggested that Styles 0410B and 1136 be classified as pullovers in heading 6110, they are more specifically classified in heading 6109 as garments similar to T-shirts, based on the terms of the heading. We are returning your samples as you requested. The applicable subheading for the pullover, Style 1119, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, of cotton, other, other, women’s. The rate of duty will be 16.9% ad valorem. The pullover, Style 1119 falls within textile category designation 339. Based upon international textile trade agreements, this category from Pakistan is subject to quota restraints and visa requirements. The applicable subheading for Styles 1136 & 0410B will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other. The rate of duty will be 17% ad valorem. Styles 1136 & 0410B fall within textile category designation 339. Based upon international textile trade agreements this category, from Pakistan is subject to quota restraints 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division