The tariff classification of a woman’s pullover from Bangladesh

NY J81635 March 19, 2003 CLA-2-61:RR:NC:TA:359 J81635 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Marina Cheung San Francisco Sales, Inc. 385 8th Street San Francisco, CA 94103 RE: The tariff classification of a woman’s pullover from Bangladesh Dear Ms. Cheung: In your letter dated February 27, 2003, you requested a classification ruling on behalf of Nordstrom Inc., Seattle, Washington. As requested, your sample is being returned to you. Your sample, style 72402, is a woman’s pullover constructed from 50% acrylic, 50% cotton 3x2 ribbed knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a round neckline, a 1x1 ribbed knit front and back yoke and 1x1 ribbed knit long sleeves. You have requested classification of this as a cotton garment. Section XI, Note (2)A states: When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Therefore, since the garment is a blend of 50% cotton, 50% acrylic, the garment will be classified under the provision that occurs last – that is, man-made fibers. The applicable subheading for the pullover will be 6110.30.3055, 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: other: other: other: other: women’s. The duty rate will be 32.2% ad valorem. You have indicated in your letter that the fabric of this garment is a blend of 50% cotton, 50% acrylic. Garments that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content, may affect the classification of the subject garments. The pullover falls within textile category designation 639. Based upon international textile trade agreements products of Bangladesh 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division