The tariff classification of a woman’s pullover from the Philippines and a woman’s cardigan from Thailand

NY L81165 December 13, 2004 CLA-2-61:RR:NC:TA:359 L81165 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Sherri Desjardins Menlo Worldwide Trade Services 1555 W. 23rd Street P.O. Box 610715 Dallas, TX 75261 RE: The tariff classification of a woman’s pullover from the Philippines and a woman’s cardigan from Thailand Dear Ms. Desjardins: In your letter dated December 2, 2004, on behalf of Oshkosh B’ Gosh, Inc., you requested a tariff classification ruling. The submitted sample, style L2161A, is a woman’s sleeveless pullover that is made from 100% cotton, knit fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a half-moon neckline and a hemmed bottom. An eyelet hole with a string inserted is located in the chest area. When the string is pulled and tied the neckline becomes a gathered V-shape. The pullover reaches to the waist. You suggest that the pullover be classified in 6114.20.0010 HTS. The garment is precluded from heading 6114 because it has enough coverage. The submitted sample, style L6162A, is a woman’s cardigan that is made from 100% cotton, knit fabric. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a round neckline, ¾ length sleeves with ribbed cuffs, a full front opening with 7 button closures, and a ribbed bottom. The applicable subheading for the pullover and the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles: knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The pullover and the cardigan fall within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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