The tariff classification of sleeveless, pullover garments from Hong Kong and Madagascar

NY K81169 November 19, 2003 CLA-2-61:RR:NC:TA:358 K81169 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6110.20.2075 Amanda Wilson Customs Compliance Department 1600 Cantrell Road Little Rock, Arkansas 72201 RE: The tariff classification of sleeveless, pullover garments from Hong Kong and Madagascar Dear Ms. Wilson: In your letter dated November 14, 2003 you requested a classification ruling. Submitted style S44KC151X for girls’ wear, manufactured from finely rib-knitted fabric of 100% cotton, is characterized by a scoop neckline, lower at the front than at the back, and is ornamented by lace, ruffles, and ribbon, which extends from the center of the front across the shoulder straps. Submitted style S41SQ220 for women’s wear, manufactured from rib-knitted fabric of 50% acrylic/50% rayon, which measures less than nine stitches per two centimeters in the horizontal direction, is characterized by a deeply-scooped neckline at the front and at the back, and by shoulder straps, which measure two inches in width and which are adjustable by means of a metal buckle and grommets. As you have requested, the sample garments are being returned. The applicable subheading for the girls’ style will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted…, of cotton, other, other, other, …girls’; and for the women’s style will be 6109.90.1065, which provides for …tank tops and similar garments, knitted…, of other textile materials, of man-made fibers, women’s…, tank tops…, women’s. The duty rates will be 16.9 and 32.2 per cent ad valorem, respectively. The girls’ wear garment falls within textile category designation 339 and the women’s within 639. Based upon international textile trade agreements products of Hong Kong and Madagascar may be 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division