The tariff classification of a woman’s sweater and a woman’s pullover from Vietnam

NY K88510 August 24, 2004 CLA-2-61:RR:NC:TA:359 K88510 CATEGORY: Classification TARIFF NO.: 6110.20.2020; 6110.20.2075 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 498 Seventh Ave., 9th Floor New York, NY 10018 RE: The tariff classification of a woman’s sweater and a woman’s pullover from Vietnam Dear Ms. Sarmiento: In your letter dated August 10, 2004, on behalf of Norton, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style 9PUXWS, is comprised of two garments. The outer garment is a 100% cotton, open mesh knit sweater and the inner garment is a 65% cotton, 35% polyester, doubleknit sleeveless pullover. The pullover is sewn to the sweater in the shoulder areas. The two garments are not permanently attached. The sweater features a round neckline, short sleeves, a full front opening with a zipper closure, and a hemmed bottom. The neckline, the sleeves and the placket are finished with woven capping. The outer surface of the garment measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sleeveless pullover features a U-neckline and a hemmed bottom. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The applicable subheading for style 9PUXWS, the sweater, will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of cotton: other: other: women’s. The rate of duty will be 16.5% ad valorem. The applicable HTS subheading for style 9PUXWS, the pullover, will be 6110.20.2075, which provides for pullovers, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. Style 9PUXWS, the sweater, falls within textile category designation 345. Style 9PUXWS, the pullover, falls in category 339. Based upon international textile trade agreements products of Vietnam 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division