The tariff classification of women’s upper body garments from Hong Kong

NY K80111 November 20, 2003 CLA-2-62:RR:NC:N3:360 K80111 CATEGORY: Classification TARIFF NO.: 6110.20.2075, 6211.49.1050 Frank Spadaro Spadaro International Services 156-15 146th Ave. - Suite 101 Jamaica, NY 11434-4620 RE: The tariff classification of women’s upper body garments from Hong Kong Dear Mr. Spadaro: In your letter dated October 21, 2003, on behalf of Public Clothing Corporation, you requested a classification ruling. The samples submitted with your request will be returned under separate cover. Style S4146MQ is a woman’s sleeveless pullover that is constructed from 100% cotton jersey knit fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a V-shaped neckline and a ribbed knit bottom. Style K3136NH is a woman’s sleeveless tank styled garment made from knitted and woven fabric. The inner layer is made from 100% cotton jersey while the outer layer is made from 100% silk woven fabric. The pullover garment extends to below the waist and features a hemmed bottom and knit capping around the neck and arm openings. The two layers are securely sewn together. The woven outer layer imparts the essential character of the garment. For style S4146MQ, you have suggested classification under subheading 6110.20.2035, HTS, as a vest other than a sweater vest. The garment does not have oversized arm openings and is capable of being worn alone. The correct classification is as a pullover under subheading 6110.20.2075, HTS. For style K3136NH, you contend that the correct classification is that of a knit garment under heading 6109, HTS. As noted above, the woven outer layer imparts the essential character of this garment. Accordingly, the garment is classifiable in Chapter 62. The applicable subheading for style S4146MQ will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other women’s. The duty rate will be 16.9% ad valorem. The applicable subheading for style K3136NH will be 6211.49.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of other textile materials: containing 70 percent or more by weight of silk or silk waste, sleeveless tank styles. The duty rate will be 1.9% ad valorem. Style S4146MQ falls within textile category designation 339. Style K3136NH falls within textile category designation 741. Based upon international textile trade agreements, style S4146MQ from Hong Kong is subject to quota and the requirement of a visa. Style K3136NH from Hong Kong currently is not 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 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division