The tariff classification of two women’s garments from Turkey

NY K81668 January 23, 2004 CLA-2-61:RR:NC:TA:359 K81668 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6109.10.0060 Ms. Fifi Pudjijanto Gap, Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of two women’s garments from Turkey Dear Ms. Pudjijanto: In your letter dated December 29, 2003, on behalf Banana Republic, you requested a tariff classification ruling. The submitted sample, style number 239484, is comprised of two women’s 100% cotton, knit garments, a pullover and a sleeveless tank top. The tank top (the inner garment) is tacked to the pullover (the outer garment) at the shoulders and the bottom of the armholes and is worn as a layered garment. The tank top is longer than the pullover. The two garments are not permanently attached and are considered two separate garments. The outer surface of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The outer pullover features a boat neckline and long sleeves. The inner tank top features spaghetti straps and a boat neckline. The neckline, sleeves and the bottom of each garment are finished with overlock trim. You suggest that style 239484 be classified as a pullover in item 6110.20.2075, HTS. That classification is correct for the pullover. This style is not classified as one garment because the pullover and tank top are not permanently attached and can be worn as two separate garments. Style 239484 is being returned as requested. The applicable subheading for style 239484, 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 16.5% ad valorem. The applicable subheading for style 239484, the tank top, will be 6109.10.0060, which provides for tank tops: knitted: of cotton: women’s or girls’: other. The duty rate will be 16.5% ad valorem. Both the pullover and tank top fall within textile category designation 339. Based upon international textile trade agreements products of Turkey 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.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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division