The tariff classification of a woman’s sweater from Macau

NY K86954 June 21, 2004 CLA-2-61:RR:NC:TA:359 K86954 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Ms. Melba R. Dairo Federated Merchandising Group 11 Penn Plaza New York, New York 10001 RE: The tariff classification of a woman’s sweater from Macau Dear Ms. Dairo: In your letter dated June 7, 2004, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 4211, is a woman’s sweater constructed from 60% cotton, 40% acrylic knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features a V-shaped neckline, long sleeves with 2x2 rib knit cuffs and a 2x2 rib knit bottom. The garment also features a 100% cotton tank-style lining that is permanently sewn to the sweater and cannot be removed without damaging the garment. The applicable subheading for the sweater will be 6110.20.2020, 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: sweaters: women’s. The duty rate will be 16.5% ad valorem. The sweater falls within textile category designation 345. 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