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

Ms. Barbara G. Anderson
Tika Limited
P.O. Box 401
Alexandra 9340
New Zealand

RE: The tariff classification of three women’s knit garments from New Zealand.

Dear Ms. Anderson:

In your letter dated February 20, 2007 you requested a classification ruling.

Style 6010 is a woman’s t-shirt constructed of 100 percent merino wool jersey knit fabric. The fabric weighs less than 200 grams per square meter and extends below the waist. It features hemmed short sleeves, a crew neck and a hemmed bottom.

Style 6020 is a woman’s garment similar to a t-shirt constructed of 100 percent merino wool jersey knit fabric. The fabric weighs less than 200 grams per square meter and extends below the waist. It features hemmed short sleeves, a crossover V neckline and a hemmed bottom.

Style 6050 is a woman’s garment similar to a t-shirt constructed of 100 percent merino wool jersey knit fabric. The fabric weighs less than 200 grams per square meter and extends below the waist. It features hemmed long sleeves, a crew neck and a hemmed bottom. The applicable subheading for style 6010 and 6020 will be 6109.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Other: Women’s: Of wool. The duty rate will be 16% ad valorem.

The applicable subheading for style 6050 will be 6109.90.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of wool, with long sleeves: Women’s: Other. The duty rate will be 5.6% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style 6010, 6020 and 6050 fall within textile category 438. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division