The tariff classification of a woman’s pullover from Macau.

NY K89918 October 20, 2004 CLA-2-61:RR:NC:TA:359 K89918 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th floor New York, NY 10022-4877 RE: The tariff classification of a woman’s pullover from Macau. Dear Mr. Schoenig: In your letter dated September 28, 2004, you requested a classification ruling on behalf of G-III Apparel. The submitted garment, identified as style A2N-DH is made of 100% polyester knit fleece fabric. The poncho-like garment features a hood with a drawstring, and a front kangaroo pocket. The body of the garment appears as if it were constructed by folding a rectangle of fabric over, making a slit along the fold line to insert the hood and sewing the sides partially up from the bottom, leaving a slit at the very bottom and leaving the upper portion of the sides open to form armholes. It is designed to pull over the head. The garment will be returned as you have requested. The applicable subheading for style A2N-DH will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other; Other: Other: Other: Women’s or girls’. The duty rate will be 32% ad valorem. Style A2N-DH falls within textile category designation 639. Based upon international textile trade agreements products of Macau 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 Textile Status Report for Absolute Quotas, which is available at our 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