The tariff classification of women’s knit tops from Italy

NY L85980 July 1, 2005 CLA-2-61:RR:NC:TA:359 L85980 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6110..30.3055 Ms. Natolyn Tapscott 160 West 71st Street, #4D New York, NY 10023 RE: The tariff classification of women’s knit tops from Italy Dear Ms. Tapscott: In your letter dated June 21, 2005, you requested a classification ruling. You submitted samples of three women’s knit garments, identified as styles SM110, SH312, and TS306. Your samples will be returned as you have requested. Styles SM110 is a woman’s racer back top constructed from 97% regenerated soybean fiber and 3% spandex finely knit fabric. The top has a U-shaped neckline in front and back; 1? inch shoulder straps; an inner bra type liner; and a hemmed bottom. The garment extends past the waist. Style SH312 is a woman’s pullover constructed from 94% regenerated soybean fiber and 6% spandex finely knit fabric. The garment features long sleeves with rib knit cuffs, a rib knit waistband and a v-shaped neckline edged with rib knit fabric. The garment extends past the waist. Style TS306 is a woman’s pullover constructed from 94% regenerated soybean fiber and 6% spandex finely knit fabric. The garment features long sleeves with deep side vents measuring approximately 6 inches in depth which can be turned back to form casual cuffs, a v-shaped neckline, and two side seam vents which measure approximately 8 inches in their openings. The garment extends past the waist. The applicable subheading for style SM110 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s. The duty rate will be 32% ad valorem . The applicable subheading for styles SH312 and TS306 will be 6110.30.3055, HTS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32% ad valorem. Styles SM110, SH312, and TS306 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