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NY K83135

March 8, 2004
CLA-2-61:RR:NC:WA:361 NY K83135


TARIFF NO.: 6110.20.2075; 6114.30.1020

Mr. Doug Hyland
Nordstrom Inc.
Customs Compliance Department
1617 Sixth Avenue, Suite 1000
Seattle, WA 98101-1742

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

Dear Mr. Hyland:

In your letter dated February 4, 2004, you requested a classification ruling for two women’s garments. The items are being returned as you requested.

Style BP89182 is a top made of 95 percent nylon, five-percent spandex raschel knit openwork fabric. The garment has ¼ inch elasticized, adjustable shoulder straps and a self-start bottom. The upper edge of both the front and back of the garment extends straight across from side seam to side seam.

Style BP88648 is a pullover made of 98 percent cotton, two-percent spandex knit fabric with more than nine stitches per two centimeters measured in the direction the stitches were formed. The sleeveless garment has a scoop neckline finished with ¼ inch binding and a plain, hemmed bottom. A small semi-circular piece of fabric, which you have referred to as a “half-cap sleeve,” is attached to the top of each armhole opening. This feature provides a small amount of coverage to the top of the shoulder, but does not completely enclose the armhole, in the manner of a sleeve.

In your ruling request, you recommended classification of style BP88648 as similar to a T-shirt under HTS 6109.10.0070, however, the garment is properly classified under HTS 6110.20.2075. The Explanatory Notes to heading 6109 discuss T-shirts, including the requirements that the garment have either short or long sleeves. Since the “half cap” feature is not a sleeve, the garment does not meet this requirement, and therefore is considered neither a T-shirts nor a garment similar to a T-shirt.

The applicable subheading for style BP89182 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’ The duty rate will be 28.2 percent ad valorem.

The applicable subheading for style BP88648 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Pulloversand similar articles: Of Cotton: Other: Women’s. The duty rate will be 16.5 percent ad valorem.

Style BP89182 falls within textile category 639; style BP88648 falls within textile category 339. Based upon international textile trade agreements products of Macau 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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