The tariff classification of women’s knit garments from China and Macau

NY L85560 June 24, 2005 CLA-2-61:RR:NC:TA:359 L85560 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6114.20.0010 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of women’s knit garments from China and Macau Dear Ms. Fox: In your letter dated June 8, 2005, you requested a classification ruling on behalf of Jones Apparel Group. Three garments were submitted, identified as styles 63266, 63091, and 63092. Your samples will be returned as you have requested. Style 63266 is a women’s crocheted cardigan made of 80% cotton 18% nylon and 2% spandex. The garment has a jewel collar, cap sleeves and a full front opening with seven buttons. You state the country of origin is Macau. Style 63091 is a crocheted halter-top that ties around the neck. The garment, made of 100% cotton, is fully lined and has a scalloped bottom. You state the country of origin is China. Style 63092 is a women’s crocheted top made of 100% cotton. The garment features long sleeves and two hook and eye closures at the full front opening. The garment is rounded away at the front panels and does not reach the waist. The applicable subheading for style 63266 will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 63091 and 63092 will be 6114.20.0010, HTSUSA, which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’. The duty rate will be 10.8% ad valorem. Styles 63266, 63091 and 63092 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