The tariff classification of a woman’s pullover from Vietnam

NY K86648 June 28, 2004 CLA-2-61:RR:NC:TA:359 K86648 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Janice Sarmiento McNaughton Apparel Group Inc. 498 Seventh Avenue, 9th Floor New York, New York 10018 RE: The tariff classification of a woman’s pullover from Vietnam Dear Ms. Sarmiento: In your letter dated June 8, 2004, you requested a classification ruling on behalf of Norton McNaughton of Squire, Inc. As requested, your sample is being returned to you. Your sample, style 6FYJSR, is a woman’s pullover constructed from two fabrics. The upper half and the center portion of the lower half of the front panel are constructed from a 100% cotton jersey knit fabric. The back panel, sleeves, turtleneck collar and the side portions of the lower front panel are constructed from a 2x2 rib knit fabric. The outer surface of the 2x2 rib knit fabric measures more than nine stitches per two centimeters in the horizontal direction. The garment features a turtleneck collar and long sleeves. The essential character of the pullover is given by the 2x2 rib knit fabric, 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 Vietnam 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