The tariff classification of a woman’s sleeveless pullover from Russia

NY K89086 September 24, 2004 CLA-2-61:RR:NC:TA:359 K89086 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 sleeveless pullover from Russia Dear Ms. Sarmiento: In your letter dated September 9, 2004, you requested a classification ruling on behalf of Miss Erika, Inc. As requested, your sample is being returned to you. Your sample, style P80154, is a woman’s pullover constructed from 95% cotton, 5% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a round neckline finished with knit capping, sleeveless armholes finished with knit capping, a heat transferred “Cappagallo” logo and hemmed bottom. The applicable subheading for style P80154 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. Style P80154 falls within textile category designation 339. Based upon international textile trade agreements this product from Russia is not subject to quota and does not require a visa. 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