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NY N023110

February 21, 2008

CLA-2-:61:OT:RR:NC:TA:359 NY


TARIFF NO.: 6110.20.2079

Irina Parker
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a woman’s knit garment from Macau

Dear Ms. Parker:

In your letter dated January 16, 2008 you requested a tariff classification ruling. We are returning your sample as per your request.

The submitted sample, style PP 1060263, consists of a two pack of sleeveless pullovers constructed from 100% cotton knit fabric whose outer surface measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garments feature a scooped neckline, a large flower design on the front panel that is embroidered over a screen print and a hemmed garment bottom. Although you have suggested that style PP 1060263 be classified as a tank top in heading 6109, the submitted garments do not have a tank top silhouette. The proper classification would be as sleeveless pullovers under 6110.20.2079.

The applicable subheading for style PP 1060263 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: Women’s or girls’. The rate of duty will be 16.5% ad valorem.

Style PP 1060263 falls within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.

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/.

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.


Robert B. Swierupski

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