The tariff classification of two women’s sweaters from Taiwan

NY K81761 February 11, 2004 CLA-2-61:RR:NC:TA:359 K81761 CATEGORY: Classification TARIFF NO.: 6110.11.0030; 6110.20.2020 Ms. Stella Alexandrou The Marmaxx Group 770 Cochituate Road Framingham, Massachusetts 01701 RE: The tariff classification of two women’s sweaters from Taiwan Dear Ms. Alexandrou: In your letter dated January 9, 2004, you requested a classification ruling on behalf of Newton Buying Corporation and Marshalls of MA, Inc. As requested, your samples are being returned to you. We are returning your request for classification of style 5115MYF4 because we need additional information in order to issue a ruling on that garment. The percentage breakdown for the surface area, weight and value of both the knit fabric and the woven fabric must be submitted. When this information is available, you may wish to resubmit your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Ruling Section. Your second sample, style #4035JRF4, is a woman’s sweater constructed from two fabrics. The upper 1/4 of the front and back panels and collar are constructed from 100% cotton corduroy woven fabric. The lower 3/4 of the front and back panel and the sleeves are constructed from 60% wool, 20% acrylic, 20% nylon jersey knit fabric. The outer surface of the knit fabric measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features a mock collar, long sleeves with tubular cuffs, a full front zippered opening, two zippered pockets and a tubular pocket. The essential character of style #4035JRF4 is given by the knit fabric, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Your third sample, style 4066JRF4, is a woman’s sweater constructed from two fabrics. The collar and ¾ of the front panels and back panel are constructed 60% cotton, 40% acrylic 2x2 rib knit fabric. The sleeves and sides of the front and back panel are constructed from 100% polyester woven quilted fabric. The outer surface of the knit fabric measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features a mock collar, long sleeves with 2x2 rib knit cuffs, a full front zippered opening and a hemmed bottom. The essential character of style #4066JRF4 is given by the knit fabric, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for style 4035JRF4 will be 6110.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: sweaters: women’s. The duty rate will be 16% ad valorem. The applicable subheading for style 4066JRF4 will be 6110.20.2020, 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: other: women’s. The duty rate will be 16.5% ad valorem. Style 4035JRF4 falls within textile category 446. Style 4066JRF4 falls within textile category designation 345. Based upon international textile trade agreements products of Taiwan 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