The tariff classification of women’s knit garments from Korea.

PD G89712 May 14, 2001 CLA-2-61:K:TO:B7:I15 G89712 CATEGORY: Classification TARIFF NO.: 6110.30.1560; 6110.30.3035 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors At Law 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of women’s knit garments from Korea. Dear Ms. Weinberg: In your letter dated April 20, 2001 (Reference: 01-3530-5(32) I), you requested a classification ruling on behalf of Blue Star Imports LP located at 150 Thornhill Drive, Warrendale, PA 15095. The submitted samples are identified by style number 4997 and style number 5010. Style number 4997 is a woman’s pullover composed of 45% lambswool, 40% viscose, 10% nylon and 5% cashmere knit fabric. Style number 5010 is a woman’s vest composed of 100% polyester “sherpa” pile knit fabric having a mesh knit glued-on backing. The fabrics contain more than nine stitches per 2 centimeters when measured in the horizontal direction. Style number 4997 (pullover) features a round neckline, self-finished long sleeves, and a continuous rib knit waistband which measures 3 inches in width. The front panel is composed of argyle jersey knit fabric. The back panel, neckline, sleeves, and waistband are composed of 4X2 rib knit fabric. The essential character is imparted by the front panel. 2 Style number 5010 (vest) is sleeveless, extends past the waist and features oversized armholes, a full frontal zippered opening, collar, vertical front zippered pockets, and rounded front panels. The samples which have been submitted with your inquiry will be returned as requested. The applicable subheading for style number 4997 (pullover) will be 6110.30.1560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: containing 23 percent or more by weight of wool or fine animal hair, other: women’s or girls’. The duty rate will be 17% ad valorem. The applicable subheading for style number 5010 (vest) will be 6110.30.3035, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other … vests, other than sweater vests: women’s or girls’. The duty rate will be 32.7% ad valorem. Style number 4997 (pullover) falls within textile category designation 438. Style number 5010 (vest) falls within textile category designation 659. As products of Korea, this merchandise is subject to quota restraints and export visa requirements based upon international textile trade agreements. 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 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). 3 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. If you have any questions regarding the ruling, contact Field National Import Specialist Shelley Thalrose at 718-553-1617 or National Import Specialist Michael Crowley at 212-637-7077. Sincerely, Susan T. Mitchell Area Director JFK Airport