The tariff classification of four women’s knit garments

N044836 December 1, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.10.0060, 6109.10.0070, 6109.90.1065, 6109.90.1090, 6110.30.3059 Ms. Nikki Adams Russell Corporation One Fruit of the Loom Drive Bowling Green, KY 42103 RE: The tariff classification of four women’s knit garments Dear Ms. Adams: In your letter dated November 10, 2008 you requested a classification ruling. The submitted sample, Style WLTSZLG, is a woman’s tank top constructed from 96 percent cotton and 4 percent spandex rib knit fabric. The sleeveless garment features a U-shaped front and back neckline, a heat transfer logo at the bottom on the left side, a capped neckline and armholes and a hemmed bottom. The tank top extends below the waist. The shoulder straps can vary from 1.25 inches to 3 inches. This style does not possess any features which would preclude classification under 6109. The submitted sample, Style 765PMXK, is a woman’s tank top constructed from 92 percent nylon and 8 percent spandex knit fabric. The garment features a V-shaped neckline in front and back; a small rectangular shaped notch in the front with an insert; and a hemmed bottom. The shoulder straps can vary from 2 inches to 3 inches. This style does not possess any features which would preclude classification under 6109. The submitted sample, Style 7A672XK, is a sleeveless pullover that is constructed of 90% nylon and 10% spandex jersey knit with contrasting color side inserts made of a 90% polyester and 10% spandex mesh fabric . The outer surface of both fabrics measure more than nine stitches per two centimeters in the direction that the stitches were formed. The cut and sewn garment features a rounded front neckline, a high back neckband, and a hemmed garment bottom. The garment is excluded from heading 6109 due to the lack of a drop neckline in the back. The garment is properly classified as a sleeveless pullover garment of heading 6110, HTSUS. The submitted sample, Style 73072XK, is a woman’s tank top constructed from 90 percent polyester and 10 percent spandex knit fabric. The sleeveless garment features a V-shaped neckline; a racer back; piping; and a hemmed bottom. The shoulder straps can vary from 1.375 inches to 2.375 inches. This style does not possess any features which would preclude classification under 6109. If the shoulder straps are 2 inches or less in width the applicable subheading for style WLTSZLG will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. The duty rate will be 16.5% ad valorem. The textile category designation is 339. If the shoulder straps are over 2 inches but not over 3 inches in width the applicable subheading for style WLTSZLG will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Other: Other. The duty rate will be 16.5% ad valorem. The textile category designation is 339. If the shoulder straps are 2 inches or less in width the applicable subheading for Style 765PMXK and Style 73072XK will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s: tank tops. The duty rate will be 32% ad valorem. The textile category designation is 639. If the shoulder straps are over 2 inches but not over 3 inches in width the applicable subheading for Style 765PMXK and Style 73072XK will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s: Other. The duty rate will be 32% ad valorem. The textile category designation is 639. The applicable subheading for style 7A672XK will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: Other: other: other: other: women’s or girls’. The duty rate will be 32%. The textile category designation is 639. 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/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division