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

NY K84338 March 30, 2004 CLA-2-61:RR:NC:TA:359 K84338 CATEGORY: Classification TARIFF NO.: 6110.90.9042; 6109.10.0060 Mr. Richard Recupero Regent International Corporation 1411 Broadway New York, NY 10018 RE: The tariff classification of a woman’s sweater and a woman’s tank top from China Dear Mr. Recupero: In your letter dated March 12, 2004 you requested a tariff classification ruling. The submitted sample, style number 13524, is a woman’s two piece garment comprised of a 55% ramie, 15% mohair, 30% acrylic knit sweater, which is the outer garment, and a 100% cotton, knit tank top, the inner garment . The two garments are not permanently attached and are considered as two separate garments. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sleeveless tank top is tacked to the sweater at the lower armholes and at the shoulders. The sweater features a V-neckline, long sleeves and a tubular hemmed bottom. The tank top features two-inch wide shoulder straps, a scoop neckline and a hemmed bottom. Although you suggest that style 13524 be classified in item 6110, HTS only, it will also be classified in item 6109, HTS, because they are considered as two separate garments. Your sample is being returned as requested. The applicable subheading for the sweater will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of other textile materials: sweaters for women or girls’: other…other. The rate of duty will be 6% ad valorem. The subheading for the tank top will be 6109.10.0060, which provides for tank tops, knitted: of cotton: women’s or girls’: other: tank tops: women’s. The duty rate will be 16.5% ad valorem. The sweater falls within textile category designation 845. The tank top falls in category 339. Based upon international textile trade agreements products of 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.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