The tariff classification of women’s knit garments from Thailand

NY L84541 May 24, 2005 CLA-2-61:RR:NC:TA:359 L84541 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6114.30.1020 Mr. John Bessich Follick & Bessich 225 Broadway, Suite 500 New York, NY 10007 RE: The tariff classification of women’s knit garments from Thailand Dear Mr. Bessich: In your letter dated May 12, 2005, you requested a classification ruling on behalf of Blue Tower (USA) LLC. Samples of four garments were submitted and will be returned as you have requested. Style 390055 is a woman’s 100% cotton finely knit long-sleeve, printed pullover with a tie neck. The tie at the neck does not close an opening; it is for decorative effect. Style 390704 is a woman’s long- sleeve pullover made of 60% cotton and 40% man-made fiber finely knit fabric. The collar and sleeves are trimmed with lace, as is the jabot sewn to the front of the collar. There is a small appliqué on the bottom front of the garment. Style 391115 is a woman’s knit long-sleeve top, made of 50% polyamide, 30% wool, 10% mohair, 8% silk and 2% nylon fabric. This garment features a full frontal buttoned opening. The bottom of this garment does not reach the waist at any point. Style 391117 is a woman’s tricot knit pullover top made of 37% polyamide, 35% polyacrylic, 25% mohair and 3% wool fabric. The bottom of this short sleeve garment does not reach the waist at any point. Styles 390055 and 390704 are made in Thailand. Styles 391115 and 391117 are made in Spain. The applicable subheading for styles 390055 Mariniere Looping and 390704 Lisha Gum will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem. The applicable subheading for styles 391115 Miniboba Blue and 391117 Miknitt Green will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls. The duty rate will be 28.2% ad valorem. Styles 390055 Mariniere Looping and 390704 Lisha Gum fall within textile category designation 339. Styles 391115 Miniboba Blue and 391117 Miknitt Green fall within textile category designation 639. 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