The tariff classification of a woman’s sweater from Australia

NY J82899 April 14, 2003 CLA-2-61:RR:NC:TA:359 J82899 CATEGORY: Classification TARIFF NO.: 6110.11.0030 Ms. Bernadette Placido QVC, Inc. Studio Park Mail Code 211 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s sweater from Australia Dear Ms. Placido: In your letter dated March 27, 2003 you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style A45216, is a woman’s sweater constructed from two fabrics. The front and back of the garment are constructed from a 100% boiled wool jersey knit fabric. The sleeves are constructed from a 100% wool 6x3 rib knit fabric. The outer surface of the front and back of the garment measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features a pointed collar, long sleeves, two faux pockets on the chest, a full front opening with seven button closures, and a 6x3 ribbed knit bottom. The essential character of the sweater is given by the 100% boiled wool jersey knit fabric, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the sweater will be 6110.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: sweaters: women’s. The duty rate will be 16.1% ad valorem. The sweater falls within textile category designation 446. Based upon international textile trade agreements products of Australia are not subject to quota or 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