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NY N017572




October 19, 2007

CLA-2-61:OT:RR:NC:TA:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2030; 6110.20.2079

Ms. Tami Shaw
Abercrombie & Fitch Trading Co.
6301 Fitch Path
New Albany, OH 43054

RE: The tariff classification of a woman’s knit pullover and two pairs of women’s knit shorts from Macau.

Dear Ms. Shaw:

In your letter dated September 18, 2007, you requested a classification ruling. The submitted samples are described as follows:

Style #5N1009 - a pair of women’s pull-on shorts constructed from 100% cotton knit fabric. The garment features an elasticized waistband and overlock stitching finishing the short leg openings.

Style #5N1032 - a pair of women’s pull-on shorts constructed from 100% cotton knit fabric. The garment features a smocked elasticized waistband and short hemmed leg openings.

Style #5T4079 – a woman’s sleeveless racer back style pullover constructed from 100% cotton knit fabric. The garment features a U-shaped neckline in front, elasticized smocking on the front lower portion of the shoulder straps, and the upper rear portion of the back. The garment also has a hemmed bottom. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed.

Style #5T5053 cannot be ruled upon due to the presence of an inner shelf-bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.

Beginning June, 2005, the issue of the classification of an upper body garment with a 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 5T5053 would be inconsistent with 19 C.F.R. §177.7(b).  

Your samples are being returned as requested.

The applicable subheading for the shorts, Styles 5N1009 and 5N1032, will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of cotton, other, shorts, women’s. The rate of duty will be 14.9% ad valorem.

The applicable subheading for the pullover, Style 5T4079 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, and similar articles, knitted or crocheted: Of cotton, Other, other, Women’s or girls’:Other. 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/.

The shorts, Styles 5N1009 and 5N1032, fall within textile category 348. The pullover, Style 5T4079 falls 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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