The tariff classification of four women’s garments from Taiwan or China

NY G80776 September 14, 2000 CLA-2-61:RR:NC:TA:359 G80776 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Sol Biderman B & B Sweater Mills, Inc 1160 Flushing Ave. Brooklyn, NY 11237 RE: The tariff classification of four women’s garments from Taiwan or China Dear Mr. Biderman: In your letter dated August 15, 2000 you requested a tariff classification ruling. You submitted four samples of women’s garments that are constructed from 100% acrylic, knit fabric. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 7160/7160X is a cardigan that features a round neckline, long sleeves, and a full front opening with 10 button closures. The neckline, sleeves and the bottom of the garment are finished with decorative stitching. Decorative floral designs are embroidered on the front two panels. Style 7161/7161X is a cardigan that features a V-neckline, long sleeves, a full front opening with 7 button closures and a tubular hemmed bottom. Floral designs are embroidered on the front two panels. Style 8162/8162X is a pullover that features a round drawstring neckline, long sleeves, and a tubular hemmed bottom. Floral designs are embroidered on the front panel. Style 8163/8163X is a pullover that features a V-neckline and long sleeves. The neckline, sleeves, and the bottom of the garment are finished with decorative stitching. A floral design is embroidered on the front panel. Your samples are being returned under separate cover. The applicable subheading for the four styles will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters, pullovers…and similar articles, knitted: of manmade fibers: other. The duty rate will be 32.9% ad valorem. The four styles fall within textile category designation 639. Based upon international textile trade agreements products of Taiwan and China 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division