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NY G83888

November 21, 2000

CLA-2-61: G03 G83888


TARIFF NO.: 6109.10.0065; 6110.20.2075

Ruth Hayd
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of girl’s tank tops and pullovers from Fiji and Guatemala

Dear Ms. Hayd:

In your letter dated November 1, 2000 you requested a tariff classification ruling.

You have submitted five sleeveless pullover tops for classification. Each is made from a fine rib knit fabric that you state is 100% cotton.

Style AS3505 has a scoop neckline in both the front and back. The armholes and neckline are finished with a band of triple capping, and the bottom is hemmed. The shoulder width is less than 2 inches. This style will be imported from Fiji in sizes 7-16.

Styles AS3110 and AS3111 are essentially the same. These garments have a U centered decorative front neckline. They lack a significant drop below the nape of the neck and the shoulder width is greater than 3 inches. These garments have small side slits and a hemmed bottom. They will be imported from Guatemala in sizes S-XL.

Style AS3115 is a racer-back top, with a sequined trimmed, straight edge front neckline and a hemmed bottom. A narrow band of rib knitting finishes both the back and front and forms the armholes and the racer-back. This style will be imported from Guatemala in sizes S-XL.

Style AS3116 has a square neckline in both the front and back. A narrow band of rib knitting finishes the neck, the armholes and forms the shoulder straps. The bottom of this garment is finished with a lettuce edge. This style will be imported from Guatemala in sizes S-XL.

The applicable subheading for Styles AS3505, AS3115 and AS3116 will be 6109.10.0065, 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: Tank tops: Girls’. The rate of duty will be 18.3 percent ad valorem.

The applicable subheading for Style AS3110 and AS3111 will be 6110.20.2075, HTS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’. The rate of duty will be 18.2 percent ad valorem.

All of these garments fall within textile category designation 339. Based upon international textile trade agreements, products of Fiji in this category are subject to quota and the requirement of a visa, while those of Guatemala are not.

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 be verified at the time of shipment.

In accordance with your request, your samples will be returned to you separately.

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 Field National Import Specialist Susan David at (415) 782-9366 or National Import Specialist Bruce Kirschner at (212) 637-7079.


Alice M Rigdon
Port Director

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