The tariff classification of a woman’s sweater and tank top from Taiwan

NY K81858 January 8, 2004 CLA-2-61:RR:NC:TA:359 K81858 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6110.30.3020 Ms. Melissa Weiss-Fox Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a woman’s sweater and tank top from Taiwan Dear Ms. Weiss-Fox: In your letter dated November 31, 2003, you requested a classification ruling on behalf of Jones Apparel Group. Your sample is retained with permission for instructional purposes. Your sample, style J1B6C12348, is a woman’s two piece garment comprised of a sweater and a tank top that are tack-sewn together below the arm. The sweater is constructed from 70% rayon, 30% nylon open work knit fabric. The outer surface of the fabric of the sweater measures nine or fewer stitches per two centimeters in the horizontal direction. The sweater features a boat neckline and cap sleeves. The tank top also is constructed from 70% rayon, 30% nylon jersey knit fabric. The tank top features a V-shaped neckline in front and back and one inch wide shoulder straps. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32% ad valorem. The applicable subheading for the tank top will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: women’s or girls: tank tops: women’s. The duty rate will be 32% ad valorem. The tank top falls within textile category designation 639. The sweater falls within textile category designation 646. Based upon international textile trade agreements these products from Taiwan are subject to quota and require 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