United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K84112 - NY K84159 > NY K84159

Previous Ruling Next Ruling
NY K84159




April 14, 2004

CLA-2-61:RR:NC:WA:361 NY K84159

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2030; 6110.20.2075

Ms. Annie Chik
Annie Chik (CHB)
147-39 175th Street, Rm. #217
Jamaica, NY 11434

RE: The tariff classification of a pair of women’s knit shorts and pullover from Pakistan.

Dear Ms. Chik:

In your letter dated March 12, 2004, on behalf of your client 2 Kemp International, you requested a classification ruling.

The submitted samples are described as follows:

Style #IVY 200- a pair of women’s shorts constructed from 100% cotton knit fabric. The garment features a wide waistband with a drawstring, and unfinished leg openings.

Style #1145 - a woman’s pullover constructed from 100% cotton rib knit fabric. The garment features U-shaped neckline, short sleeves, and a hemmed bottom. The front of the garment is formed from three pieces sewn together. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction.

In your request, you indicated that the shorts should be classified under 6104.62.2060, HTS. This number covers girls’ shorts. Both your request, and the size of the submitted garment, indicates that it is a pair of women’s shorts. The garment will, therefore, be classified under the HTS number for “women’s shorts.”

You recommended classification of the pullover as a T-shirt in heading 6109.10.0040, however, the garment is properly classified under HTS 6110.20.2075. The pullover has a number of features that are not found on T-shirts, specifically, rib knit fabric in the body of the garment and pieced construction for the front panel. Therefore, the garments are considered neither T-shirts nor garments similar to T-shirts in heading 6109.

We are returning your samples as you requested.

The applicable subheading for the shorts, Style IVY 200 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s shorts, knitted or crocheted:Of cotton, shorts, women’s. The duty rate will be ad valorem. The duty rate will be 14.9% ad valorem.

The shorts, Style IVY 200 fall within textile category designation 348. Based upon international textile trade agreements, this category from Pakistan is presently subject to quota restraints and visa requirements.

The applicable subheading for the pullover, Style 1145 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, women’s or girls’. The rate of duty will be 16.5% ad valorem.

The pullover, Style 1145 falls within textile category designation 339. Based upon international textile trade agreements this category from Pakistan is presently subject to quota restraints and visa requirements

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 Textile Status Report for Absolute Quotas, which is available at our 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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: