The tariff classification of two women’s pullovers from Macau

NY K81663 January 15, 2004 CLA-2-61:RR:NC:TA:359 K81663 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of two women’s pullovers from Macau Dear Mr. Hoffacker: In your letter dated December 23, 2003, on behalf of Global Gold, Inc., 1410 Broadway, 8th Floor, New York, New York 10018, you requested a tariff classification ruling. The submitted sample, style number 174899, is comprised of two women’s 65% polyester, 35% cotton, sleeveless pullovers. The pullovers are tacked at the shoulders and the bottom of the armholes. The two garments are not permanently attached and are considered two separate garments. The outer surface of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The outer pullover features a V-neckline with a criss-cross front pattern, a functional drawstring at the right sideseam that extends from the middle of the side of the garment to the bottom, and a hemmed bottom. The inner pullover features a V-neckline and a hemmed bottom. On both of the pullovers the shoulder straps are more than three inches in width. Style 174899 is being returned as requested. The applicable subheading for each pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem. Each pullover falls within textile category designation 639. 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