The tariff classification of women's shirts and pullovers from Vietnam

NY K85206 May 17, 2004 CLA-2-62:RR:NC:N3:360 K85206 CATEGORY: Classification TARIFF NO.: 6211.42.0054, 6110.20.2075 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of women's shirts and pullovers from Vietnam Dear Ms. Purcell: In your letter dated April 16, 2004, you requested a ruling on tariff classification. The submitted samples will be returned to you as requested. Style A6449 consists of a woman’s woven shirt-jacket and knitted pullover. The woven shirt-jacket is constructed from 97 percent cotton and 3 percent spandex denim fabric. The garment features long sleeves with buttoned cuffs, a shirt collar, two chest pockets with buttoned flaps, adjustable side tabs that tighten the bottom of the garment, side seam pockets below the waist and a full front opening secured by six buttons. The garment is embellished with rhinestones. The pullover is constructed from 100 percent cotton 1x1 rib knitted fabric. The outer surface measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features short sleeves, a round neckline and side vents. The pullover has rhinestone heart on the front. The applicable subheading for the shirt-jacket will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: with two or more colors in the warp and/or the filling. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: women’s or girls’. The rate of duty will be 16.5 percent ad valorem. The shirt-jacket falls within textile category designation 341 and the pullover falls within textile category designation 339. Based upon international textile trade agreements products of Vietnam are currently subject to quota restraints 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.). 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division