The tariff classification of a woman’s sweater from Macau

NY K81225 November 26, 2003 CLA-2-61:RR:NC:TA:359 K81225 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of a woman’s sweater from Macau Dear Ms. Shira: This letter replaces New York Ruling Letter (NYRL) NY J89759 that was issued to you on November 4, 2003. In your letter dated November 13, 2003 you state that the country of origin of style S/4135 has been changed from Hong Kong to Macau. You also state that style S/4135 is being produced by Fu Son Garment Factory in Macau. You further state “the production process involves the knitting of fabric rolls in Taiwan; in Macau, Fu Son Garment Factory cuts the fabric into sweater panels and assembles the panels into finished sweaters”. Please note the country change above and below. In your letter dated October 15, 2003, on behalf of United Retail, Inc., 365 West Passaic Street, Rochelle Park, NJ 07662, you requested a tariff classification ruling. The submitted sample, style number S/4136, is a woman’s pullover sweater that is constructed from 100% polyester, knit fabric. The outer surface of the garment measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater features a permanently sewn woven collar, a V-neckline, long sleeves with permanently sewn woven cuffs, 2 side slits, and a hemmed bottom. The essential character of the sweater is imparted by the knit fabric. Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Your sample is being returned as requested. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of man made fibers: other…other: sweaters: women’s. The rate of duty will be 32.2% ad valorem. The sweater falls within textile category designation 646. Based upon international textile trade agreements products of Macau 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