The tariff classification of a woman’s knit sweater and knit top from China

NY J84543 June 2, 2003 CLA-2-61:RR:NC:TA:359 J84543 CATEGORY: Classification TARIFF NO.: 6110.90.9042; 6114.30.1020 Mr. Frank J. Desiderio Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law 245 Park Avenue, 33rd Floor New York, New York 10167-3397 RE: The tariff classification of a woman’s knit sweater and knit top from China Dear Mr. Desiderio: In your letter dated May 12, 2003, you requested a classification ruling on behalf of Bernard Chaus, Inc., Secaucus, New Jersey. As requested, your sample is being returned to you. Your sample, style 12089, is a woman’s two piece garment comprised of a sweater and a camisole that are tack sewn at the shoulder. The sweater is constructed from 58% ramie, 42% nylon crocheted knit fabric. The sweater features a V-shaped neckline with a tie closure and long sleeves. The camisole is constructed from 92% polyester, 8% spandex knit fabric. The garment features spaghetti straps and a hemmed bottom. The upper portion of the back extends straight across from side seam to side seam exposing approximately the upper half of the back. The applicable subheading for the sweater will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: sweaters for women or girls: other: other: other. The duty rate will be six percent ad valorem. The applicable subheading for the top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops: women’s. The duty rate will be 28.4% ad valorem. The sweater falls within textile category designation 845. The camisole falls within textile category designation 639. Based upon international textile trade agreements products of China 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