The tariff classification of a woman’s pullover from Macau

NY K84591 April 8, 2004 CLA-2-61:RR:NC:TA:359 K84591 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Abigail Mugrage Abercrombie & Fitch Trading Company 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a woman’s pullover from Macau Dear Ms. Mugrage: In your letter dated March 23, 2004 you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 3T1915, is a woman’s pullover constructed from 100% cotton jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a V-shaped, off-the-shoulder rib knit neckline, cap sleeves finished with stitching and a rib knit bottom. In your ruling request, you recommended classification of the submitted garment under HTS 6114.20.0010. However, the garment is more specifically provided for under headings of 6110, HTS. 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 Macau is subject to quota and requires 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