The tariff classification of women’s knit garments from the Philippines

NY K80256 November 6, 2003 CLA-2-61:RR:NC:TA:359 K80256 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6109.10.0060 Ms. Melissa Weiss Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of women’s knit garments from the Philippines Dear Ms. Weiss: In your letter dated October 29, 2003, on behalf of Leonard Feinberg, Inc., you requested a tariff classification ruling. You submitted two styles of women’s knit garments. Style 6490, is a woman’s lightweight cardigan that is constructed from 100% polyester, openwork mesh knit fabric. The garment features a mock ribbed collar, long sleeves with ribbed cuffs, a full front opening with a zipper closure, and a ribbed bottom. Style number 4330 is a woman’s two-piece garment comprised of a sleeveless pullover and a sleeveless tank top that is tacked under the pullover at the shoulders. The tank top is not permanently attached to the pullover. The pullover is constructed from 100% polyester, openwork mesh knit fabric and features a half moon neckline and a hemmed bottom. The tank top is constructed from 100% cotton, 1x1 rib knit fabric and features spaghetti straps, a scoop front and back, and a hemmed bottom. The applicable subheading for style 6490, the cardigan, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32.2% ad valorem. The subheading for style 4330, the pullover, will be 6110.30.3055, which provides for pullovers, knitted: of man made fibers: other…other: women’s. The duty rate will be 32.2% ad valorem. The subheading for style 4330, the tank top, will be 6109.10.0060, which provides for tank tops: knitted: of cotton: women’s or girls’. The duty rate will be 17% ad valorem. Style 6490, the cardigan, and style 4330, the pullover, fall within textile category designation 639. Style 4330, the tank top, falls in category 339. Based upon international textile trade agreements products of the Philippines 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.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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division