I86861 I8 Ruling Active

The tariff classification of upper body wearing apparel for girls from Egypt and Honduras

Issued September 27, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.20.0010, 6109.10.0065

Headings: 6114, 6109

Product description

Submitted style TFG22304, manufactured from finely rib-knitted fabric of 100% cotton, is a sleeveless, scoop-necked, pullover, the armhole and neckline edges of which are trimmed by the same crocheted fabric of the spaghetti straps. Submitted styles TFG22316 and TFG22306, manufactured from finely rib-knitted fabric of 100% cotton, are pullovers, similarly styled by a diagonal neckline, held in place by a spaghetti strap at the side without the shoulder. The shoulder of the former style is fashioned with a wide strap, and the shoulder of the latter style extends into a capped sleeve. As you have requested, the sample garments are being returned.

CBP rationale

The applicable subheading for style TFG22304 will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for …tank tops and similar garments, knitted…, of cotton, …girls’, other, tank tops, girls’; and for the other styles will be 6114.

Full text

NY I86861 September 27, 2002 CLA-2-61:RR:NC:TA:358 I86861 CATEGORY: Classification TARIFF NO.: 6109.10.0065; 6114.20.0010 Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of upper body wearing apparel for girls from Egypt and Honduras Dear Ms. Weinberg: In your letter dated September 25, 2002, written on behalf of Kids International Corp., you requested a classification ruling. Submitted style TFG22304, manufactured from finely rib-knitted fabric of 100% cotton, is a sleeveless, scoop-necked, pullover, the armhole and neckline edges of which are trimmed by the same crocheted fabric of the spaghetti straps. Submitted styles TFG22316 and TFG22306, manufactured from finely rib-knitted fabric of 100% cotton, are pullovers, similarly styled by a diagonal neckline, held in place by a spaghetti strap at the side without the shoulder. The shoulder of the former style is fashioned with a wide strap, and the shoulder of the latter style extends into a capped sleeve. As you have requested, the sample garments are being returned. The applicable subheading for style TFG22304 will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for …tank tops and similar garments, knitted…, of cotton, …girls’, other, tank tops, girls’; and for the other styles will be 6114.20.0010, which provides for other garments, knitted…, of cotton, tops, …girls’. The duty rates will be 17.4 and 10.9 per cent ad valorem, respectively. The three styles fall within textile category designation 339. Based upon international textile trade agreements products of Egypt and Honduras may be subject to quota and the requirement of a visa. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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