The tariff classification of a girl’s sweater from Taiwan

PD H82086 June 27, 2001 CLA-2-61: G03 H82086 CATEGORY: Classification TARIFF NO.: 6110.30.1520 Ray Meighan Federated Merchandising Group Customs Department 11 Penn Plaza, 8th Floor New York, NY 10001 RE: The tariff classification of a girl’s sweater from Taiwan Dear Mr. Meighan: In your letter dated June 4, 2001 you requested a tariff classification ruling. Style 73157 is a long sleeve, hooded sweater with a full front right over left opening secured by six buttons. This sweater extends to mid-thigh. It is made from a yarn that you state is 35% wool, 33% acrylic, 5% nylon and 2% metallic. The metallic thread does not appear to be physically integrated or combined with the other yarns either by gimping, twisting or cabling. The body of this sweater is a 2 x 2 rib with fewer than nine stitches in two centimeters. The narrow belt is a 1 x 1 rib knit. The sleeves have turned up cuffs and the hood is trimmed with a band of pile “fake fur”. You indicated that the sizes are from 7 –16 (S, M, L, and XL). The applicable subheading for the sweater will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair: Sweaters: Women’s or girls’. The rate of duty will be 17 percent ad valorem. This garment falls within textile category designation 446. Based upon international textile trade agreements, products of Taiwan 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 be verified at the time of shipment. In accordance with your request, your sample will be returned to you separately. 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 Field National Import Specialist Susan David at (415) 782-9366 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Alice M Rigdon Port Director San Francisco