The tariff classification of a woman’s pullover and a woman’s top from Macau.

N027672 May 20, 2008 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6114.30.1020 Ms. Jane Ching Unity Customs Brokers, Inc. 11222 South La Cienega Blvd., Suite 310 Inglewood, CA 90304 RE: The tariff classification of a woman’s pullover and a woman’s top from Macau. Dear Ms. Ching: In your letter dated April 25, 2008 you requested a classification ruling on behalf of your client Zobha LLC. As requested, your samples are being returned to you. Style number ZBSW016001LL is a woman’s cut and sewn “Zobha” brand pullover that is constructed from 100% cotton knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped neckline, a hood, long hemmed sleeves, and a straight hemmed bottom. The garment extends to below the waist. Style number ZBT002B00106 is a woman’s top constructed from 87% nylon and 13% lycra spandex knit fabric. The abbreviated top is sleeveless and extends to just below the bust. It features a cross over v-shaped neckline and an elasticized bottom. We are returning your request for classification on behalf of Zobha LLC regarding styles ZBT00400206, ZBT00500306, and ZBT00700708 any related samples, exhibits, etc. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. Beginning June, 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International trade by several different importers. Thus, the issuance of a classification ruling would be inconsistent with 19 C.F.R. §177.7(b). Therefore, the above referenced file is hereby administratively closed. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: women’s or girl’s: other. The duty rate will be 16.5 percent ad valorem. The applicable subheading for the top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: women’s or girls’. The duty rate will be 28.2 percent 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 pullover falls within textile category designation 339. The top falls within textile category designation 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division