The tariff classification of two women’s pullovers and two women’s tank tops from China

NY K88536 August 25, 2004 CLA-2-61:RR:NC:TA:359 K88536 CATEGORY: Classification TARIFF NO.: 6110.90.9090; 6109.10.0060 Mr. Mike Choi MKC Customs Brokers Int’l, Inc. 9320 S. La Cienega Blvd. Inglewood, CA 90301 RE: The tariff classification of two women’s pullovers and two women’s tank tops from China Dear Mr. Choi: In your letter dated August 11, 2004, on behalf of Millard Inc., 145 E. Live Oak Ave., #G, Arcadia, CA 91006, you requested a tariff classification ruling. The submitted samples, style number 15S102 and style number 15S103 , are comprised of two women’s 55% ramie, 45% cotton, knit pullovers (the outer garments) and two 100% cotton, knit tank tops (the inner garments). The tank tops are tacked to the pullovers at the shoulders, the armholes and the bottom of each side seam. The two garments of each style are not permanently attached and are considered four separate garments. The outer surface of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. Each of the outer pullovers feature deep ribbed V-necklines, long sleeves that flare at the openings, and tubular hemmed bottoms. The inner tank tops feature one-inch shoulder straps, modified U-necklines, and hemmed bottoms. Sections of the tank tops are visible at the neckline of the pullovers. The applicable subheading for styles 15S102 and 15S103, the pullovers, will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of other textile materials: other…other: women’s. The rate of duty will be 6% ad valorem. The subheading for styles 15S102 and 15S103, the tank tops, will be 6109.10.0060, which provides for tank tops, knitted: of cotton: women’s or girls’: other: tank tops: women’s. The rate of duty will be 16.5% ad valorem. The two pullovers fall within textile category designation 838. The two tank tops fall in category 339. Based upon international textile trade agreements category 339 from China is subject to quota and the requirement of a visa. Category 838 from China is neither subject to quota nor visa requirements. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division