CLA-2-61: RR: NC: WA: 361
Mr. Joseph Hoffacker
Batchco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, Pennsylvania
19112-1404
RE: The tariff classification of three garments from Peru
Dear Mr. Hoffacker:
In your letter dated February 26, 2007 on behalf of Sugartown Worldwide Inc. you requested a classification ruling.
Style 65946 is a woman’s top constructed from 100 percent cotton knit fabric with 2 different rib knit stitches. The garment features a U shaped neckline in the front and back, hemmed bottom, oversized armholes and capped neckline and armholes. The tank top extends below the waist and is sleeveless. The straps are less than 2 inches wide. There is a small leather appliqué at the bottom of the front panel.
Style 63988 is a ladies’ top constructed of 97 percent cotton and 3 percent spandex. It has adjustable spaghetti straps, a U neckline, a hemmed bottom, and a shelf-bra lining. The back of the garment extends straight across from side seam to side seam. There is a small embroidery on the lower front panel. Beginning June 2005, the issue of the classification of an upper body garment with a shelf bra has been filed with the United States Court of International trade by several different importers. Thus, the issuance of a classification ruling for style 63988 would be inconsistent with 19 C.F.R. §177.7(b).
Style 65572G is a girl’s top constructed from 100 percent cotton knit fabric. The garment features a U neckline, a hemmed bottom, capped armholes and neckline. The tank top extends below the waist and is sleeveless. The straps are less than 2 inches wide. In the area of the left shoulder is a small embroidery.
The applicable subheading for style 65946 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of cotton: women’s. The duty rate will be 16.5 % ad valorem.
The applicable subheading for style 65572G will be 6109.10.0065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of cotton: girls’. The duty rate will be 16.5% 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 65946 and 65572G fall within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Angela DeGaetano at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division