The tariff classification of two women’s knit garments from Guatemala

NY H86418 January 3, 2002 CLA-2-61:RR:NC:WA:361 NY H86418 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6114.30.1020 Ms. Linda Moyer Customs Manager Associated Merchandising Corp. 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of two women’s knit garments from Guatemala Dear Ms. Moyer: In your letter dated December 17, 2001, you requested a classification ruling for two women’s garments. This items are being returned as you requested.. Style 48140A is a woman’s top constructed from 95 percent polyester, 5 percent spandex knit fabric. The garment has ¼ inch adjustable straps; a modified square neckline in front; and a plain hemmed bottom. The upper portion of the back is cut straight across from side seam to side seam. The top also has a shelf bra lining. Style 48140B is a woman’s tank top constructed from 95 percent polyester, 5 percent spandex knit fabric. The garment has shoulder straps that measure just less than two inches; a v-shaped neckline in front; a u-shaped neckline in back, and a plain hemmed bottom. The neckline has a lace trim, and the armholes, neckline and shoulder straps are trimmed with picot edging. The tank top also has a shelf bra lining. The applicable subheading for style 48140A will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: women’s or girls’. The duty rate will be 28.6 percent ad valorem. The applicable subheading for style 48140B will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 32.4 percent ad valorem. Styles 48140A and 48140B fall within textile category designation 639. Based upon international textile trade agreements this category is subject to neither quota nor a requirement of a visa from Guatemala. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division