The tariff classification of a woman’s pullover from Swaziland

NY K87696 August 5, 2004 CLA-2-61:RR:NC:TA:359 K87696 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Anthony LoPresti S.J. Stile Associates LTD 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a woman’s pullover from Swaziland Dear Mr. LoPresti: In your letter dated July 14, 2004, on behalf of Cherry Stix LTD, you requested a tariff classification ruling. The submitted sample, style number 50042, is a woman’s one-piece layered look pullover that simulates a halter top worn under a pullover. The garment is constructed from 57% cotton, 38% polyester, 5% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-neckline with an attached halter-top bra underneath. The halter-top neckline is V-shaped and ties at the back of the neck. The garment also features short sleeves and a hemmed bottom. The sleeves and the chest areas are finished with decorative stitching. Your sample is being returned as requested. The applicable subheading for 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 pullover falls within textile category designation 339. Based upon international textile trade agreements products of Swaziland are neither subject to quota nor 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division