The tariff classification of a woman’s T-shirt and pullover from Pakistan

NY K80962 January 8, 2004 CLA-2-61:RR:NC:TA:359 K80962 CATEGORY: Classification TARIFF NO.: 6109.10.0040; 6110.20.2075 Ms. Annie Chik Annie Chik (CHB) 147-39 175th Street, Room 217 Jamaica, NY 11434 RE: The tariff classification of a woman’s T-shirt and pullover from Pakistan Dear Ms. Chik: In your letter dated December 17, 2003, on behalf of 2 Kemp Int’l, 990 Avenue of the Americas, Suite 21P, New York, NY 10018, you requested a tariff classification ruling. You submitted two samples of women’s garments that are constructed from 100% cotton, knit fabric. Style 3142 is a woman’s T-shirt that features a modified V-neckline, short hemmed sleeves, and a hemmed bottom. “Weathervave Jeans” is printed on the bottom left. Style 1146 is a woman’s sleeveless pullover that features shoulder straps, a V-neckline, criss-cross panels in the chest area, and a hemmed bottom. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. Although you propose that style 3142 is classified in item 6110.20.2075 HTS, we note that classification is precluded from heading 6110 HTS, because the garment has all the characteristics and features of a T-shirt. Also, style 1146, which you propose as a tank top in item 6109.10.0060 HTS, is precluded from heading 6109, because the criss-cross front panels are not features found on tank tops. The applicable subheading for style 3142, the T-shirt, will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, knitted: of cotton: women’s. The rate of duty will be 16.5% ad valorem. The subheading for style 1146, the pullover, will be 6110.20.2075, which provides for pullovers, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. Styles 3142 and 1146 both fall 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.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