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NY J88313

September 18, 2003

CLA-2-61:RR:NC:TA:359 J88313


TARIFF NO.: 6110.20.2075; 6109.10.0070

Ms. Annie Chik
Annie Chik (CHB)
147-39 175th Street, Room 217
Jamaica, NY 11434

RE: The tariff classification of two women’s garments from Pakistan

Dear Ms. Chik:

In your letter dated August 29, 2003, on behalf of 2 Kemp Int’l, 990 Ave. of America, Suite 21P, New York, NY 10018, you requested a tariff classification ruling.

You submitted two samples. Style number 3183 is a woman’s garment that simulates a short sleeved pullover worn over a long sleeved pullover. The garment is constructed from 100% cotton, 1x1 rib knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a double collar, double sleeves, and a straight bottom.

In your ruling request, you recommended classification of the submitted garments as T-shirts under HTS 6109.10.0040, however, style 3183 is properly classified under HTS 6110.20.2075. The pullover has a number of features that are not found on t-shirts, specifically, the double sleeve, double neckline and the rib knit construction. Therefore, the garment is considered neither a T-shirt nor a garment similar-to a T-shirt.

Style number 3076L is a woman’s 100% cotton, knit garment that is similar-to a T-shirt. The garment features a crew neckline, long hemmed sleeves, and a hemmed bottom.

Your samples are being returned.

The applicable subheading for style 3183 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: otherother: women’s. The rate of duty will be 16.9% ad valorem.

The subheading for style 3076L will be 6109.10.0070, which provides for T-shirts, knitted: of cotton: womens: other. The duty rate will be 17% ads valorem.

Each garment falls within textile category designation 339. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of 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 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 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 Mike Crowley at 646-733-3049.


Robert B. Swierupski

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