The tariff classification of a woman’s pullover from various countries

NY L88214 November 21, 2005 CLA-2-61:RR:NC:TA:359 L88214 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Sandra Penuela McNaughton Apparel Group, Inc. 45 Fernwood Ave. Edison, NJ 08837 RE: The tariff classification of a woman’s pullover from various countries Dear Ms. Penuela: In your letter dated October 25, 2005, on behalf of Jeri-Jo Knitwear, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number RN6591, is a woman’s sleeveless pullover with a fabric insert in the chest area simulating a tank-top over another tank top. The pullover is constructed from 90% cotton, 10% polyester, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features one-inch shoulder straps, a racer back, a scoop neckline, and a drawstring bottom. The insert is permanently attached and features spaghetti shoulder straps and a square neckline. You suggest that the garment be classified as a tank top in heading 6109, Harmonized Tariff Schedule of the United States (HTS). The garment is neither a tank top nor similar to a tank top because of the tightening at the bottom, Chapter 61, Note 5, HTS. The applicable subheading for the pullover will be 6110.20.2075, 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. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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