CLA-2-61:S:N:N31:361 862864
Mr. Andrew P. Vance
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016
RE: The tariff classification of knit T-shirt and knit pullover
from the Northern Mariana Islands.
Dear Mr. Vance:
In your letter dated April 25, 1991, you requested a ruling
on the tariff classification, country of origin marking, and
special tariff treatment of garments imported from the Northern
Mariana Islands.
Style 1652RV is a woman's T-shirt which is constructed from
100% cotton, finely knit jersey fabric. The garment has a knit
crew neckline, short hemmed sleeves, a patch pocket on the left
breast, and a hemmed bottom.
Style 9460-A is a man's pullover garment which is
constructed from 100% cotton, finely knit, pique fabric. The
garment has a wide, loose fitting body and features a rib knit
crew neckline; dropped shoulders; short, loose fitting, hemmed
sleeves; a patch pocket on the left chest; and a hemmed bottom.
The applicable subheading for the style 1652RV will be
6109.10.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's T-shirts. The rate of duty
will be 21 percent ad valorem.
The applicable subheading for the style 9460-A will be
6110.20.2065, Harmonized Tariff Schedule of the United States
(HTS), which provides for men's sweaters pullovers and similar
garments. The rate of duty will be 20.7 percent ad valorem.
In your submission, you also requested information
concerning the country of origin marking and special tariff
treatment of merchandise made in the Commonwealth of the Northern
Marianas. These questions have been referred to U.S. Customs
Headquarters, Office of Regulations and Rulings for a response.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport