The tariff classification of a woman’s pullover and top from Madagascar

NY K83363 March 10, 2004 CLA-2-61:RR:NC:TA:359 K83363 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6114.20.0010 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a woman’s pullover and top from Madagascar Dear Mr. Hoffacker: In your letter dated February 13, 2004, on behalf of Global Gold, Inc., 1410 Broadway, 8th floor, New York, NY 10018 you requested a tariff classification ruling. The submitted sample, style 174829, is a woman’s 100% cotton, two-piece garment comprised of a pullover and a top that is tacked to the pullover at the lower armholes. The two garments are not permanently attached and are considered as two separate garments. The outer garment is a 1x1 ribbed pullover that features a boat neckline, short hemmed sleeves, side slits, and a hemmed bottom. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The inner garment is a100% cotton, knit top that does not reach to the waist. The top features one-inch wide shoulder straps, a scoop front and back, and an elasticized bottom. Your sample is being returned as requested. The applicable subheading for style 174829, the pullover, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The subheading for style 174829, the top, will be 6114.20.0010, which provides for other garments, knitted: of cotton: tops: women’s. The rate of duty will be 10.8% ad valorem. Each garment falls within textile category designation 339. Based upon international textile trade agreements products of Madagascar are neither subject to quota nor 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