The tariff classification of a woman’s T-shirt and pullover from China.

N005738 February 21, 2007 CLA-2-61:RR:NC:WA:361 CATEGORY: Classification TARIFF NO.: 6109.90.1050; 6110.30.3059 Mr. Steve Chang Deltamax Customs Services, Inc. 10834 S. La Cienega Blvd Inglewood, CA 90304 RE: The tariff classification of a woman’s T-shirt and pullover from China. Dear Mr. Chang: In your letter dated January 2, 2007, on behalf of your client Fashion Amour Corp., you requested a tariff classification ruling for a woman’s T-shirt and pullover. The submitted samples are described as follows: Style #SOY001 - a woman’s T-shirt constructed from 95% soybean, and 5% spandex jersey knit fabric, which you state weighs 180 grams per square meter. The garment features a round neckline, short hemmed sleeves, and a straight hemmed bottom. Style #SOY002 - a woman’s pullover constructed from 63% soybean, 32% cotton, and 5% spandex interlock knit fabric. The garment features a U-shaped neckline, short sleeves, and a hemmed bottom. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. In your request, you referred to Style #SOY002 as a T-shirt. Because the weight of the fabric is more than 200 grams per square meter, the garment is appropriately classified in heading 6110. We are returning your samples as you requested. The applicable subheading for the T-shirt, Style SOY001, will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, women’s. The duty rate will be 32% ad valorem. The applicable subheading for the pullover will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. 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 T-Shirt, Style SOY-001 and the pullover, Style SOY002 falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Angela DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division