CLA-2-61:OT:RR:NC:3:359
Ms. Michelle Wong
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020
RE: The tariff classification of a woman’s pullover from China or Korea.
Dear Ms. Wong:
In your letter dated July 30, 2008 you requested a classification ruling. As requested, your sample will be returned to you.
The submitted sample, style PP 1053532, is a woman’s “Curves” label cut and sewn sleeveless pullover that is constructed of 92% nylon and 8% spandex 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 v-shaped front neckline, a scoop rear neckline, a gathering at the center of the bust, the “Curves for women” logo embroidered on the lower left front panel, and a hemmed garment bottom.
You asserted classification as a woman’s tank top under 6109, HTSUS. However, the gathering at the bust precludes classification as a tank top, the proper classification would be as an other pullover under 6110.30.3059, HTSUS.
The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: women’s or girls’: other. The duty rate will be 32% 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/.
The pullover falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division