The tariff classification of a woman’s pullover from China

NY J88678 October 6, 2003 CLA-2-61:RR:NC:TA:359 J88678 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. David Barnard Limited Brands Four Limited Parkway Reynoldsburg, Ohio 43068 RE: The tariff classification of a woman’s pullover from China Dear Mr. Barnard: In your letter dated September 4, 2003, on behalf of Express, Inc., 1 Limited Parkway, Columbus, OH 43230, you requested a tariff classification ruling. The submitted sample, style number 97P2701, is a woman’s sleeveless pullover that is constructed from 100% cotton, openwork net fabric. The garment features a pointed collar, a deep V-neckline without a closure, 2 one-button flap pockets in the chest area, a drawstring in the left sideseam, and a hemmed bottom. The collar, armholes, neckline, the upper back, and the pockets are finished with 55% silk, 45% rayon, woven fabric. Although you suggest that the garment is classified in item 6110.20.2020 HTS as a sweater, we note that classification is precluded from the tariff provision for sweaters because it is not known as a sweater in the trade. 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 man made fibers: other…other: women’s. The rate of duty will be 16.9% ad valorem. The pullover falls within textile category designation 339. 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.cbp.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