The tariff classification of a woman’s pullover from Russia

NY K84436 April 16, 2004 CLA-2-61:RR:NC:TA:359 K84436 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Janice Sarmiento McNaughton Apparel Group Inc. 463 Seventh Avenue New York, NY 10018 RE: The tariff classification of a woman’s pullover from Russia Dear Ms. Sarmiento: In your letter dated March 24, 2004, you requested a classification ruling on behalf of Miss Erika, Inc. As requested, your sample is being returned to you. Your sample, style 5953, is a woman’s pullover constructed from 60% cotton, 40% 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 turned down boat neckline, ¾ length hemmed sleeves, a hemmed bottom and a detachable decorative plastic button. The woman’s pullover, style 5953, and the plastic button that is pinned to it are considered a set for classification purposes. The pullover determines the essential character of this set, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the pullover will be 6110.20.2075, 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. The pullover falls within textile category designation 339. Based upon international textile trade agreements this product from Russia is not subject to quota and does not require a visa. 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