CLA-2-61:S:N:N5: 359P 890266
Mr. Stanley Kantor
Jon Christy, Inc.
P.O. Box 1173
Miami Beach, FL 33119-1173
RE: The tariff classification of five women's garments from the
Philippines.
Dear Mr. Kantor:
In your letter dated September 8, 1993, you requested a tariff
classification ruling.
You submitted five garments for classification. Style numbers
5420, 5500, 5520 and 5424 are all women's sleeveless
sweater vests constructed from 100% cotton, crochet fabric. They
all feature V-necklines; oversized armholes; and full frontal
openings with 4 or 5 button closures. The front panels of styles
5420, 5500 and 5520 are made with openwork crochet fabric and
have V-shaped bottoms. The rear panels of these three styles are
made with regular crochet fabric. Style 5424 is constructed
completely from openwork crochet fabric.
Style number 5520L is a women's sweater constructed from
100% cotton, openwork crochet fabric. The sweater features a
deep V-neckline; long sleeves; and a full frontal opening with 4
button closures. The front panels are constructed from openwork
crochet fabric with a V-shaped bottom. The rear panel is
constructed from regular crochet fabric. Your samples are being
returned.
Classification for garments having two or more different
fabric sections is determined according to the General Rules of
Interpretation (GRI), Harmonized Tariff Schedule of the United
States (HTS). The essential character of styles 5420, 5500, 5520
and 5520L are imparted by the front panels, GRI 3(b).
The applicable subheading for all five styles will be
6110.20.2020, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's sweaters, crocheted: of cotton:
other. The rate of duty will be 20.7% ad valorem.
All five styles fall within textile category designation
345. Based upon international textile trade agreements, products
of the Philippines are subject to visa requirements and quota
restraints.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
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