The tariff classification of upper body garments for ladies’ wear from China

NY M82739 May 10, 2006 CLA-2-61:RR:NC:TA:359 M82739 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6110.20.2079 Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of upper body garments for ladies’ wear from China Dear Mr. Spoto: In your letter dated April 25, 2006, written on behalf of Keen’s Imports Inc., you requested a classification ruling. Sleeveless style N24180RA-G, manufactured from finely knitted fabric of 100% cotton, is characterized by a scooped neckline at the front and at the back, and by shoulder straps that measure less than two inches in width. Short-sleeved styles 40643 and N23214RA-G, both manufactured from finely knitted fabric of 100% cotton, are further characterized by a v-neck and by a scooped neck, respectively. As you have requested, the sample garments are being returned. The applicable subheading for the sleeveless style will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …tank tops…knitted…of cotton, women’s…, other, tank tops, women’s; and for the other two styles will be 6110.20.2079, HTSUS, which provides for …pullovers…knitted…of cotton, other, other, other, women’s…, other. The duty rate will be 16.5 per cent ad valorem for each of the three styles. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The three garments 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division