The tariff classification of a woman’s pullover from Cambodia

NY J82635 June 12, 2003 CLA-2-61:RR:NC:TA: 359 J82635 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Lesa R. Hubbard J.C. Penney Company, Inc. P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of a woman’s pullover from Cambodia Dear Ms. Hubbard: In your letter dated April 4, 2003, you requested a tariff classification ruling. The submitted sample, style 982-3443, is a woman’s pullover that is constructed from 2x2 rib knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a mock collar, long sleeves and a straight bottom. You state that the fiber content is 100% cotton. In order to classify your sample we have submitted it to the U.S. Customs laboratory at New York for analysis of the fiber content and yarn structure. The laboratory has reported that the fabric is composed of two 2-ply cotton yarns and two 2-ply yarn/strip which consist of 1-ply polyester and 1-ply synthetic strip. The overall composition is 90.8% cotton, 5.1% synthetic strip, 4.1% polyester. You ask what the classification of this style would be if it contained metallic yarns. Since the classification of textile apparel with metallic requires a laboratory examination, we are unable to answer your question in the absence of a proto type sample which contains metallic. Your sample is being returned as requested. The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 16.9%% ad valorem. The pullover falls within textile category designation 339. Based upon international textile trade agreements products of Cambodia 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