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NY K89963




November 12, 2004

CLA-2-61:RR:NC:TA:359 K89963

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1050; 6109.10.0045; 6109.10.0070; 6110.20.2075

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of two girls’ and three women’s garments from Peru

Dear Mr. Hoffacker:

In your letter dated October 7, 2004, you requested a classification ruling on behalf of Alpha Shirt Company, Philadelphia, PA. As requested, your samples are being returned to you.

Style HY100Y is a girl’s T-shirt constructed from 100% cotton finely knit jersey fabric that is reported to be 160 grams per square meter. The garment features a close fitting silhouette, short hemmed sleeves, a round neckline finished with rib knit fabric, and a hemmed bottom.

Style HY102Y is a girl’s T-shirt like garment constructed from 100% cotton finely knit jersey fabric that is reported to be 160 grams per square meter. The garment features a close fitting silhouette, short sleeves finished with rib knit fabric, a round neckline finished with rib knit fabric, and a hemmed bottom.

Style HY124 is a woman’s pullover constructed from 100% cotton knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a round neckline finished with rib knit fabric, short hemmed sleeves, approximately one-inch wide mesh overlays extending from the shoulders to under the arms, and a hemmed bottom.

  Style HY128 is a woman’s T-shirt constructed from 50% cotton, 50% polyester finely knit fabric that is reported to be 150 grams per square meter. The garment features a round neckline, short hemmed sleeves, and a straight hemmed bottom.

We note that the fiber content of style HY128 is a 50/50 blend. Section XI, Note (2)A, HTS, states:

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

Therefore, since the garment is a blend of 50% polyester, 50% cotton, the garment will be classified under the provision that occurs last – that is, man-made fibers.

Garments that are claimed to be constructed from a 50/50 blend are subject, upon importation, to laboratory analysis by U.S. Customs and Border Protection to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment.

Style HY129 is a woman’s pullover constructed from 100% cotton jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a round neckline with rib knit fabric, short hemmed sleeves, and a hemmed bottom. There is a narrow strip of fabric sewn to the inside of the hem that extends beyond the ends of the sleeves, neck and bottom to form a decorative effect.

The applicable subheading for style HY100Y will be 6109.10.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women’s or girls: T-shirts: girls. The duty rate will be 16.5% ad valorem.

The applicable subheading for style HY102Y will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women’s or girls: other: girls. The duty rate will be 16.5% ad valorem.

The applicable subheading for style HY124 and style HY129 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: other: women’s. The duty rate will be 16.5% ad valorem.

The applicable subheading for style HY128 will be 6109.90.1050, 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: T-shirts: women’s. The duty rate will be 32% ad valorem.

Styles HY100Y, HY102Y, HY124 and HY129 fall within textile category designation 339. Style HY128 falls within textile category designation 639. Based upon international textile trade agreements these products from Peru are not subject to quota but do require visas.

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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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