The tariff classification of women’s knit wearing apparel from China.

N034866 August 28, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3059; 6106.10.0010; 6109.90.1090 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of women’s knit wearing apparel from China. Dear Mr. Mulvihill: In your letter dated July 30, 2008, on behalf of Tribal Sportswear of Montreal, Quebec, Canada, you requested a classification ruling. You submitted five samples that are being returned as requested. Style 5948o-735 is a cut and sewn sleeveless pullover that is constructed from 95% cotton, 5% spandex knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features 1 ¼ inch shoulder straps, a scoop front and back, a gathering at the center of the front neckline, and a hemmed bottom. Style 5999o-479 consists of two sleeveless 95% rayon, 5% spandex knit upper body garments that are not permanently attached but tacked together at the shoulders. The inner garment is similar to a tank top and extends below the waist. The inner garment features a U front and back, 2 1/8 inch shoulder straps and a hemmed bottom. The outer garment is a cut and sewn sleeveless pullover and measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The outer garment extends below the waist and features ½ inch shoulder straps, a scoop front and back, belt loops and a self-fabric tie belt in the waist area, and a hemmed bottom. Decorative metal ornaments and beads adorn the front neckline. Because the two garments of style 5999o-479 may be easily detached from each other without damage to either one, they are classified as separate garments. Style 5910o-283 is a cut and sewn sleeveless pullover that is constructed from 96% cotton, 4% spandex rib knit fabric that measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The pullover features a scoop front neckline and a hemmed bottom. The neckline and upper chest are adorned with sequin. Style 5992o-283 is a blouse constructed from 96% cotton, 4% spandex rib knit fabric with more than 10 stitches per centimeter in both the horizontal and vertical directions. The sleeveless blouse has a partial front opening with a tie closure, beads decorating the front neckline and a hemmed bottom. Style 5897o-735 is a cut and sewn sleeveless pullover that is constructed from 95% cotton, 5% spandex rib knit fabric that measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. The pullover features a V-neckline and a hemmed bottom. Decorative beads and sequin adorn the V-neckline. The applicable subheading for styles 5948o-735, 5910o-283 and 5897o-735 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style 5999o-479, the outer garment, will be 6110.30.3059, HTSUS, which provides for pullovers, knitted: of man-made fibers: other…other: women’s. The duty rate will be 32% ad valorem. The applicable subheading for style 5999o-479, the inner garment, will be 6109.90.1090, HTSUS, which provides for tank tops and similar garments, knitted: of man-made fibers: women’s. The duty rate will be 32% ad valorem. The applicable subheading for style 5992o-283 will be 6106.10.0010, HTSUS, which provides for women’s blouses, knitted: of cotton: women’s. The duty rate will be 19.7% 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/. Styles 5948o-735, 5910o-283, 5897o-735 and 5992o-283 fall within textile category 339. Style 5999o-479, the outer and inner garments falls in 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division