The tariff classification of a woman’s pullover from Macau

NY K86417 June 15, 2004 CLA-2-61:RR:NC:TA:359 K86417 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Mary Kornowske Sweetface Fashion Company 1071 Avenue of the Americas, 5th Floor New York, NY 10018 RE: The tariff classification of a woman’s pullover from Macau Dear Ms. Kornowske: In your letter dated May 25, 2004, on behalf of JLO, you requested a tariff classification ruling. The submitted sample, style FA04K391, is a woman’s 100% lyocell, knit pullover with a camisole that is sewn to the pullover at the lower armholes. The camisole and pullover are permanently attached and are considered as one garment. The pullover features a V-neckline, long unfinished sleeves, and an unfinished bottom. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The camisole features one-inch wide shoulder straps, a V-neckline with lace and sequins, and an unfinished bottom. The V-neckline of the camisole is visible at the top front of the pullover and the bottom of the camisole is visible below the bottom of the pullover. Your sample is being returned as requested. The applicable subheading for the pullover, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem. The pullover falls within textile category designation 639. Based upon international textile trade agreements products of Macau 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.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