The tariff classification of one woman’s garment from Macau and China, and four women’s garments from China

NY J86036 July 21, 2003 CLA-2-61:RR:NC:TA:359 J86036 CATEGORY: Classification TARIFF NO.: 6110.12.1060; 6110.30.3055; 6109.10.0060: 6109.90.1065 Ms. Maristella Iacobello Phillips - Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of one woman’s garment from Macau and China, and four women’s garments from China Dear Ms. Iacobello: In your letter dated July 7, 2003 you requested a tariff classification ruling. Style number ISV7081 is a woman’s sleeveless pullover that is constructed from 100% cashmere, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a scoop neckline and a ribbed bottom edge. The neckline and armholes are finished with ribbed fabric and have rolled edges. The countries of origin are Macau and China. Style number SS1SU 7024 is a woman’s two-piece garment that is comprised of an 87% acetate, 13% nylon, knit pullover and a 78% cotton, 22% nylon, knit tank-top that is tacked to the inside of the pullover at the sides. The tank top is not permanently attached to the pullover. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a boat neckline, long tubular hemmed sleeves and a tubular hemmed bottom. The tank top is sleeveless and features 1 ½ inch wide shoulder straps, a scoop front and back, and a tubular hemmed bottom. The country of origin is China. Style number SsiSU 7024(A) is a woman’s pullover that is constructed from 87% acetate, 13% nylon, knit fabric with a 78% cotton, 22% nylon, knit, tank top-style lining that is permanently attached at the bottom of the pullover. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a boat neckline, long tubular hemmed sleeves, and a tubular hemmed bottom. The country of origin is China. Style number SS1SU 7023 is a woman’s two-piece garment that is comprised of two sleeveless tank tops that are tacked at the shoulders. The garments are not permanently attached. The outer tank top is constructed from 87% acetate, 13% nylon, knit fabric. The inner tank top is constructed from 78% cotton, 22% nylon, knit fabric. Both tank tops feature 1 ½ inch wide shoulder straps, scoop necklines and tubular hemmed bottoms. The country of origin is China. Style number SSiSU 7023(A) is a woman’s sleeveless tank-top that is constructed from 87% acetate, 13% nylon, knit fabric with a 78% cotton, 22% nylon tank top-style lining that is tacked at the shoulders and permanently attached at the bottom of the garment. The tank top features a scoop neckline and a tubular hemmed bottom. The country of origin is China. Your samples are being returned as requested. The applicable subheading for Style ISV 7081 will be 6110.12.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of Kashmir (cashmere) goats: wholly of cashmere: other: women’s. The rate of duty will be 4.4% ad valorem. The subheading for style SS1SU 7024, the pullover, will be 6110.30.3055, which provides for pullovers, knitted: of manmade fibers: other…other: women’s. The duty rate will be 32.2% ad valorem. The subheading for style SS1SU 7024, the tank top, will be 6109.10.0060, which provides for tank tops, knitted: of cotton: other: tank tops: women’s. The duty rate will be 17% ad valorem. The subheading for style SsiSU 7024(A) will be 6110.30.3055, which provides for pullovers, knitted: of manmade fibers: other…other: women’s. The duty rate will be 32.2% ad valorem. The subheading for style SS1SU 7023, the outer tank top, will be 6109.90.1065, which provides for tank tops, knitted: of other textile materials: of manmade fibers: tank tops: women’s. The duty rate will be 32.2% ad valorem. The subheading for style SS1SU 7023, the inner tank top, will be 6109.10.0060, which provides for tank tops, knitted: of cotton: other: tank top: women’s. The duty rate will be 17% ad valorem. The subheading for style SsiSU 7023(A) will be 6109.90.1065, which provides for tank tops, knitted: of other textile materials: of manmade fibers: tank tops: women’s. The duty rate will be 32.2% ad valorem. Style ISV 7081 falls within textile category designation 446. Style SS1SU 7024, the pullover, falls in category 639. Style SS1SU 7024 the tank top, falls in category 339. Style SsiSU 7024(A) falls in category 639. Style SS1SU 7023, the outer tank top, falls in category 639. Style SS1SU 7023, the inner tank top, falls in category 339. Style SsiSU 7023(A) falls in category 639. Based upon international textile trade agreements products of Macau and China are 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division