The tariff classification of three women’s pullovers from Mexico

NY K82762 February 23, 2004 CLA-2-61:RR:NC:TA:359 K82762 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Sara Gradilla R.L. Jones Customhouse Brokers, Inc. P.O. Box 488 San Luis, Arizona 85349 RE: The tariff classification of three women’s pullovers from Mexico Dear Ms. Gradilla: In your letter dated January 16, 2004, you requested a classification ruling on behalf of One World Apparel, South El Monte, California. Your first sample, style T119A650, is a woman’s pullover constructed from 100% polyester velour knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a round neckline with knit capping, long hemmed sleeves and a hemmed bottom. Your second sample, style 9300-9094V, is a woman’s pullover constructed from 100% polyester brushed knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a modified V-shaped neckline, long hemmed sleeves that are flared, and a bottom finished with scalloped stitching. Your third sample, style 6000-9039, is a woman’s pullover constructed from 50% polyester, 50% cotton 1x1 rib knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in horizontal direction. The garment features a modified V-shaped neckline, ¾ length sleeves finished with scalloped edging and a hemmed bottom. We note that the fiber content of style 6000-9039 is a 50/50 blend. Section XI, Note (2)A, HTS, states: When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Therefore, since the garment is a blend of 50% polyester, 50% cotton, the garment will be classified under the provision that occurs last in the tariff schedule – that is, man-made fibers. You have indicated in your letter that the fabric of style 6000-9039 is a blend of 50% polyester/50% cotton. Garments that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by U.S. Customs and Border Protection to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment. The applicable subheading for the 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: other: other: other: women’s. The duty rate will be 32% ad valorem. The pullovers fall within textile category designation 639. Based upon international textile trade agreements this product from Mexico is subject to quota but does not require 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