The tariff classification of women’s knitwear from Mexico

NY K83465 March 9, 2004 CLA-2-61:RR:NC:TA-359:K83465 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Steven B. Zisser Zisser Customs Law Group 2297 Niels Bohr Ct., Suite 114 San Diego, California 92154 RE: The tariff classification of women’s knitwear from Mexico Dear Mr. Zisser: In your letter dated February 23, 2004, that you submitted on behalf of your client, Fortune Casuals, LLC, Los Angeles, California, you requested a classification ruling. Your samples are returned, as requested. Style 14JA161 is a woman’s knitted pullover that consists of 50% rayon, 50% polyester fibers. The jersey knit fabric of the garment has more than nine stitches per two centimeters, measured in the direction in which the stitches are formed. The pullover extends from the wearer’s neck and shoulders to below her waist. The pullover features short sleeves, a v-shaped neckline that extends into a crossover pattern at the chest and a ribbon waistband that is sewn across the front of the garment but hangs loosely at the back where it can be tied. The neckline (including the crossover fabric), the sleeve ends, and the bottom are all finished with stitching. Style 14JA288 is a woman’s knitted pullover that consists of 75% polyester, 25% cotton fibers. The jersey knit fabric has more than nine stitches per two centimeters, measured in the direction in which the stitches are formed. The pullover extends from the wearer’s neck and shoulders to below her waist. The pullover features a round neckline and short sleeves, both of which are finished with stitching. The bottom is also finished with stitching. There are pleats sewn to the top of the shoulders. The applicable subheading for the two pullovers will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers --- 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 not subject to quota or 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 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division