The tariff classification of girls’ knitwear from the Philippines

NY L80065 October 5, 2004 CLA-2-61:RR:NC:TA:358 L80065 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6114.30.1020 Keith Corson Kmart Management Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of girls’ knitwear from the Philippines Dear Mr. Corson: In your letter dated September 20, 2004 you requested a classification ruling. Each of submitted styles 31140 and 31140A, in yellow and in pink, respectively, manufactured from jersey fabric of 55% acrylic/45% cotton that measures more than nine stitches per two centimeters, is comprised of two pieces. One of these pieces is a cardigan-styled garment, characterized by a v-neckline, a full-front, buttoned, opening, and buttoned cuffs of long sleeves. Sewn into this garment is the other of the pieces of this style. This piece is a sleeveless garment, straight-cut around the front and back, supported by narrow shoulder straps, and the same length as the cardigan-styled garment. Although you have suggested classification for both of these styles under HTS 6110.30.3055 this is not possible because each of the styles is comprised of two separate garments by virtue of the flimsy, non-secure stitching connecting the two garments at each of the shoulders and armholes. Please note that the color of the fabric affects neither its construction nor its classification. As you have requested, the sample garments are being returned. The applicable subheading for the long-sleeved garment will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted…, of man-made fibers, other, other, other, other, other, …girls’; and for the sleeveless garment will be 6114.30.1020, HTS, which provides for other garments, knitted…, of man-made fibers, tops, …girls’. The duty rates will be 32 and 28.2 percent ad valorem, respectively. Both of the garments fall within textile category designation 639. Based upon international textile trade agreements products of the Philippines 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