The tariff classification of a woman’s top, pullover, and underwear garment from Madagascar and Qatar.

NY J89692 November 7, 2003 CLA-2-61:RR:NC:WA:361 NY J89692 CATEGORY: Classification TARIFF NO.: 6109.10.0037, 6110.20.2075; 6114.20.0010 Mr. Joseph Hoffacker Barthco 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a woman’s top, pullover, and underwear garment from Madagascar and Qatar. Dear Mr. Hoffacker: In your letter dated October 7, 2003, on behalf of your client Global Gold, Inc., you requested a classification ruling for three women’s knit garments. The submitted samples are described as follows: Style 74846 - consists of a woman’s pullover constructed from 100% cotton knit fabric, and a crop style underwear top. The pullover of Style 74846 features short sleeves, a boat neckline and a two-inch side slit on the left side. A two-inch wide panel is attached to the bottom, finishing the bottom of the garment. The panel also extends on each side of the side slit approximately 14 inches, to be tied when the garment is worn. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The crop style underwear top is sleeveless and is also constructed from 100% cotton knit fabric. The garment does not reach the waist and features shoulder straps measuring approximately 1” in width, and an elasticized scalloped bottom. Although the two garments are tacked together at the shoulders, they may be easily separated without damage to either garment. They are, therefore, classified separately. Style 74510 - is a woman’s top constructed from 100% cotton knit fabric. The garment extends below the waist and features a modified U-shaped neckline with a keyhole opening and a drawstring closure in front, spaghetti straps that criss-cross in back, and scalloped overlock stitching finishing the bottom. Style 74510 also has embroidered trim all around the top of the garment. The upper portion of the back is cut straight across from side seam to side seam. We are returning your samples as you requested. The applicable subheading for the pullover of Style 74846, 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 74846 falls within textile category designation 339. Based upon international textile trade agreements, this category from Madagascar is not subject to quota restraints or visa requirements. The applicable subheading for the crop style underwear top of Style 74846, will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’, underwear. The rate of duty will be 17% ad valorem. The crop style underwear top of Style 74846 falls within textile category designation 353. Based upon international textile trade agreements, this category from Madagascar is not subject to quota restraints or visa requirements. The applicable subheading for Style #74510 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of cotton, tops, women’s or girls’. The rate of duty will be 10.9% ad valorem. Style 74510 falls within textile category designation 339. Based upon international textile trade agreements this category from Qatar is presently subject to 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