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NY L80933




December 15, 2004

CLA-2-61:RR:NC:TA:359 L80933

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6110.30.3055

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

RE: The tariff classification of a woman’s pullover from Peru and a girl’s pullover from Brazil.

Dear Mr. Hoffacker:

This letter replaces New York Ruling Letter NY K89924 that was issued to you on October 20, 2004. In your facsimile that was received in this office on November 19, 2004, you state that your original ruling request included the incorrect importer. Please see the changes below.

In your letter dated October 6, 2004, you requested a tariff classification ruling on behalf of Alpha Shirt Company.

Sample style HY125 is a woman’s pullover made of 50% cotton and 50% polyester finely knit fabric. The sleeveless garment features a front scoop neckline. Although you referred to this garment as a tank top, the garment does not have defined straps in the back. The garment is made in Peru.

Due to the fact that style HY125 is to be constructed of a 50/50 blend of fibers, it is classified using HTS Section XI Note 2(A) and Subheading Note 2(A). The pullover will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The pullover may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend, it may be reclassified by Customs at that time.

Sample style KA250 is a girl’s pullover made of 100% finely knit cotton fabric. The sleeveless garment features a scoop neckline in the front and a ruffled bottom hem. Although you referred to this garment as a tank top, the garment covers the nape of the neck in the back. The garment is made in Brazil.

The applicable subheading for style HY125 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pulloversand similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32% ad valorem.

The applicable subheading for style KA250 will be 6110.20.2075, HTS, which provides for sweaters, pulloversand similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem.

Style HY125 falls within textile category designation 639. Based upon international textile trade agreements products of Brazil are subject to quota and the requirement of a visa.

Style KA250 falls within textile category designation 339. Based upon international textile trade agreements, products from Peru are not subject to quota and do not require 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 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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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