The tariff classification of a woman’s pullover from China

NY K86616 June 21, 2004 CLA-2-61:RR:NC:TA:359 K86616 CATEGORY: Classification TARIFF NO.: 6110.90.9078 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 498 Seventh Ave., 9FL New York, NY 10018 RE: The tariff classification of a woman’s pullover from China Dear Ms. Sarmiento: In your letter dated June 7, 2004, on behalf of Norton, you requested a tariff classification ruling. The submitted sample, style 5SYJXP, is a woman’s pullover that is made from 50% silk, 22% cotton, 28% nylon, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features criss-cross panels in the chest area that form a V-neckline, short cap sleeves, and a tubular bottom. Your sample is being returned as requested. Due to the fact that the pullover is to be constructed of a blend of silk and man made fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The pullover will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The pullover may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The applicable subheading for the pullover will be 6110.90.9078, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of other textile materials: other...other: subject to man made fiber restraints: women's. The rate of duty will be 6% ad valorem. The pullover falls within textile category designation 639. Based upon international textile trade agreements products of China 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