The tariff classification of a woman’s sweater from Taiwan and Vietnam

NY J89531 October 28, 2003 CLA-2-61:RR:NC:TA:359 J89531 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. John A. Schoenig 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 sweater from Taiwan and Vietnam Dear Mr. Schoenig: In your letter dated October 2, 2003, you requested a classification ruling on behalf of the Great American Sweater Company, New York, New York. Your sample, style 6144, is a woman’s tank-style sweater that has an outer layer that is constructed from 100% nylon knit openwork mesh fabric. The sweater features a round neckline, shoulder straps, sleeveless armholes, and a 100% cotton 1x1-rib knit inner lining that is permanently sewn to the outer layer along the 1x1 rib knit bottom. The neckline and armholes are finished with rib knit capping. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: sweaters: women’s. The duty rate will be 32.2% ad valorem. The sweater falls within textile category designation 646. Based upon international textile trade agreements products of Taiwan and Vietnam 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