The tariff classification of a woman’s pullover from Taiwan

NY K88078 August 17, 2004 CLA-2-61:RR:NC:TA:359 K88078 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Melba R. Dairo Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s pullover from Taiwan Dear Ms. Dairo: In your letter dated July 21, 2004 and your subsequent facsimile dated August 3, 2004, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 4N492B, is a woman’s pullover constructed from 64% rayon, 14% nylon, 13% polyester, 7% metallic and 2% spandex. Based on our visual examination of the submitted sample, one of the yarns appears to consist of the metallic and polyester plies twisted together. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches are formed. The garment features a V-shaped neckline in the front and in the back. It also features ¾ length sleeves finished with tubular fabric and a tubular bottom. The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: other. The duty rate will be 32% ad valorem. The pullover falls within textile category designation 639. Based upon international textile trade agreements this product from Taiwan 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division