The tariff classification of a woman’s pullover from Taiwan and a halter-top from Korea

NY K81253 December 15, 2003 CLA-2-61:RR:NC:TA:359 K81253 CATEGORY: Classification TARIFF NO.: 6110.30.3055, 6114.30.1020 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a woman’s pullover from Taiwan and a halter-top from Korea Dear Mr. Hoffacker: In your letter dated November 13, 2003, you requested a classification ruling on behalf of Global Gold, Inc., New York, New York. As requested, your samples are being returned to you. Your sample, 74610, is a woman’s pullover constructed from 65% polyester, 35% cotton 1x1 rib knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a round neckline, hemmed cap sleeves, a hemmed bottom and two decorative removable snap tabs that are worn over around the sleeve and neckline. Style 4538 is a woman’s halter-top constructed from 88% acrylic, 10% nylon, 2% spandex 6x6 rib knit fabric. The garment features a V-shaped neckline with a partial zippered opening in the front and a bottom that is finished with rib knit capping. The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32.2% ad valorem. The duty rate for 2004 will be 32% ad valorem. The applicable subheading for the halter-top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops: women’s or girls’. The duty rate will be 28.4% ad valorem. The duty rate for 2004 will be 28.2% ad valorem. The pullover and the halter-top fall within textile category designation 639. Based upon international textile trade these products from Taiwan and Korea are subject to quota and require 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.customs.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