The tariff classification of a woman’s pullover from Taiwan and a woman’s shirt from China

NY J85802 June 30, 2003 CLA-2-61:RR:NC:TA:359 J85802 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6206.40.3030 Mr. Bill Jerome UPS Supply Chain Solutions 231 N 3rd Street Pembina, ND 58271 RE: The tariff classification of a woman’s pullover from Taiwan and a woman’s shirt from China Dear Mr. Jerome: In your letter dated June 16, 2003, on behalf of Nygard International, 1771 Inkster Blvd, Winnipeg, Manitoba, Canada R2X 1R3, you requested a tariff classification ruling. You submitted two samples. Style 3VA1 92709 is a woman’s pullover that is constructed from 65% acrylic, 35% nylon, knit fabric with a 60% cotton, 40% polyester, woven detachable pointed collar and cuffs simulating a pullover worn over a shirt. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The collar is attached at the neck and neckline with 8 buttons and has 3 button closures. The cuffs are attached to the sleeve openings with 3 buttons and have 2 button closures. The pullover features a V-neckline, long sleeves and a tubular hemmed bottom. The collar, the cuffs and the pullover are considered as a composite good. The essential character is given by the pullover; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Style number SA91 46419 is a woman’s shirt that is constructed from 100% polyester, woven fabric with a man made fiber lining. The shirt features a turn down collar, long hemmed sleeves, a full front opening with 5 button closures, and a hemmed bottom. The collar and the bottom of the front panels have decorative embroidery. Although you believe that style SA91 46419 is classified in item 6104.33.2000 HTS, we note that classification is precluded from 6104 HTS because it is made from woven fabric and has the characteristics of a shirt. Your samples are being returned as requested. The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32.2% ad valorem. The subheading for the shirt will be 6206.40.3030, which provides for women’s blouses, shirts and shirt-like blouses: of manmade fibers: other…other: women’s. The duty rate will be 27.1% ad valorem. The pullover falls within textile category designation 639. The shirt falls in category 641. Based upon international textile trade agreements category 639 from Taiwan and category 641 from 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