The tariff classification of a woman’s knit pullover from Hong Kong.

NY K80949 January 22, 2004 CLA-2-61:RR:NC:WA:361 NY K80949 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Donna L. Shira Sharetts, Paley, Carter & Blauvelt, P.C. Seventy Five Broad Street New York, NY 10004 RE: The tariff classification of a woman’s knit pullover from Hong Kong. Dear Mr. Shira: In your letter dated December 16, 2003, you requested a tariff classification ruling. The submitted sample, Style #11320314, is a woman’s pullover constructed from 100% cotton knit fabric with more that 9 stitches per 2 centimeters in the direction the stitches were formed. The garment extends below the waist and features a modified U-shaped gathered neckline in front and back, ¼" shoulder straps, and a rib knit waistband. In your ruling request, you recommended classifying the garment as a top of heading 6114. The Explanatory Notes to heading 6114 state, in part: This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter. As the submitted garment meets the requirements of heading 6110, heading 6114 cannot be considered. We are returning your sample as you requested. The applicable subheading for Style #11320314 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, women’s or girls’. The rate of duty will be 16.5% ad valorem. Style 11320314 falls within textile category designation 339. Based upon international textile trade agreements this category from Hong Kong is presently 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 DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division