The tariff classification of two women’s knit pullovers from Hong Kong.

NY K80749 December 17, 2003 CLA-2-61:RR:NC:WA:361 NY K80749 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Theresa Stavola EGL Global Brokerage 55 Johnson Road Lawrence, NY 11559 RE: The tariff classification of two women’s knit pullovers from Hong Kong. Dear Ms. Stavola: In your letter dated November 20, 2003, you requested a tariff classification ruling. The submitted samples are described as follows: Style #ERSX6035-K103C - a woman’s sleeveless pullover constructed from 93% lyocell, 7% spandex knit fabric. The garment features a modified U-shaped neckline in front and back, spaghetti straps, an open-work fabric inset with embroidery, at the chest area, gathers at both sides, and a hemmed bottom. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. Style # ERSX6003-K101C - a woman’s sleeveless pullover. The front panel is constructed from 100% cotton knit fabric, and the back panel is constructed from 100% nylon open-work fabric with embroidery. The garment features U-shaped neckline in front and a self-start bottom. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. As noted above, Style # ERSX6003-K101C is made up of two different fabrics. Such garments are considered a composite good, with the classification determined by that material which provides the essential character. In this case, the knit openwork nylon fabric provides the essential character. Therefore, the garment is considered to be “of man-made fibers”. We are returning your samples as you requested. The applicable subheading for both pullovers will be 6110.30.3055, 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, women’s or girls. The rate of duty will be 32.2% ad valorem. Effective January 1, 2004 the duty rate will be 32% ad valorem. Both pullovers fall within textile category designation 639. Based upon international textile trade agreements this category, from Hong Kong is subject to quota restraints and visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our 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