U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a woman’s pullover from the Commonwealth of the Northern Mariana Islands (Saipan).Dear Mr. Barnard:
NY J89467 October 30, 2003 CLA-2-61:RR:NC:WA:361 NY J89467 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. David Barnard Director, Customs Operations Limited Brands Customs Service Four Limited Parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of a woman’s pullover from the Commonwealth of the Northern Mariana Islands (Saipan). Dear Mr. Barnard: In your letter dated September 29, 2003, you requested a classification ruling for a woman’s pullover. The garments will be returned, as requested. Style CSMJ6260S4 is a sleeveless pullover composed of 100 percent polyester knit fabric. The garment, which extends below the waist, is constructed from four criss-crossing panels creating a v-shaped neckline in front and back. It also has ¼ inch faux leather (100 percent polyurethane) shoulder straps and identical strips that extend from left to right across the garment in front and back of the neck. You have recommended classification of the garment in heading 6114 as a top, citing the lack of neck and shoulder coverage. We consider the V-neckline to be sufficient coverage for classification as a pullover in heading 6110. Since the garment may be classified in heading 6110, heading 6114 is precluded, as that is the heading for garments that may not be classified in the preceding headings of chapter 61. The applicable subheading for style CSMJ6260S4 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Pullovers…knitted or crocheted: Of man-made fibers. The duty rate will be 32.2% ad valorem. Style CSMJ6260S4 falls within textile category designation 639. Based upon international textile trade agreements products of the Commonwealth of the Northern Mariana Islands are subject to 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division