The tariff classification of two women’s garments from Pakistan

NY J88315 September 12, 2003 CLA-2-61:RR:NC:TA:359 J88315 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6109.10.0060 Ms. Annie Chik Annie Chik (CHB) 147-39 175th Street, Room 217 Jamaica, NY 11434 RE: The tariff classification of two women’s garments from Pakistan Dear Ms. Chik: In your letter dated Aurust 29, 2003, on behalf of 2 Kemp Int’l, you requested a tariff classification ruling. You submitted two samples. Style number 3100 is a woman’s sleeveless pullover that is constructed from 100% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a square neckline and a hemmed bottom. Although you suggest that the above garment is classified in item 6109.10.0060(HTS), as a tank top, we note that classification is precluded from heading 6109, HTS, because of the excessive shoulder coverage. Style number 3111 is a woman’s sleeveless tank top that is constructed from 100% cotton, 2x3 rib knit fabric. The garment features 1 ½ inch wide shoulder straps, a scoop front, a T-back and a straight bottom. Your samples are being returned. The applicable subheading for style 3100, the pullover, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s. The rate of duty will be 16.9% ad valorem. The subheading for style 3111, 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 pullover and the tank top fall within textile category designation 339. Based upon international textile trade agreements products of Pakistan 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