The tariff classification of a woman’s pullover, pants, and tank tops from Brazil.

NY J87294 September 24, 2003 CLA-2-61:RR:NC:WA:361 NY J87294 CATEGORY: Classification TARIFF NO.: 6104.62.2006; 6109.10.0060;6110.20.2075 Ms. Marian Clare UTC Overseas, Inc. 420 Doughty Blvd. Inwood, NY 11096 RE: The tariff classification of a woman’s pullover, pants, and tank tops from Brazil. Dear Ms. Clare: In your letter dated August 15, 2003, on behalf of your client Yogini, you requested a tariff classification ruling for five women’s garments. The submitted samples are described as follows: Style #0015 - a pair of women’s pants constructed from 92% cotton, 8% spandex knit fabric. The pull-on pants feature an elasticized waist, embroidered designs on the right front leg and the rear left leg, and hemmed leg openings. Style #1100 - a pair of women’s pants constructed from 92% cotton, 8% spandex knit fabric. The pull-on pants feature an elasticized waist, patch pockets with flap closures at both side, and hemmed leg openings. Style #4023-R - a woman’s racer back tank top constructed from 100% cotton knit fabric. The garment extends to the waist and features a U-shaped neckline, shoulder straps measuring approximately 1¾" in width, an embroidered design at the chest area, and a hemmed bottom. Style #4024 - a woman’s racer back tank top constructed from 100% cotton knit fabric. The garment extends to the waist and features a U-shaped neckline, shoulder straps measuring approximately 1?" in width, and a hemmed bottom. Style #1111 - a woman’s pullover constructed from 92% cotton, 8% spandex knit fabric. The garment features a V-neckline in front and back, long sleeves with rib knit cuffs, and a hemmed bottom. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. We are returning your samples as you requested. The applicable subheading for Styles 0015 & 1100 (pants) will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 15.1% ad valorem. Styles 0015 & 1100 (pants) fall within textile category designation 348. Based upon international textile trade agreements this category, from Brazil, is subject to quota restraints and visa requirements. The applicable subheading for Styles 4023-R & 4024 (tank tops) will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’, other, tank tops, women’s. The rate of duty will be 17% ad valorem. Styles 4023-R & 4024 (tank tops) falls within textile category designation 339. Based upon international textile trade agreements this category from Brazil is subject to quota restraints and visa requirements. The applicable subheading for the pullover Style 1111 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, of cotton, other, other, women’s. The rate of duty will be 16.9% ad valorem. The pullover, Style 1111, falls within textile category designation 339. Based upon international textile trade agreements this category, from Brazil is subject to quota restraints and visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division