The tariff classification of a woman’s pullover from Canada

NY L80462 December 7, 2004 CLA-2-61:RR:NC:TA:359 L80462 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Sheri G. Lawson PBB Global Logistics 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of a woman’s pullover from Canada Dear Ms. Lawson: In your letter dated November 4, 2004, you requested a classification ruling on behalf of Calhoun Sportswear, Ontario, Canada. As requested, your sample is being returned to you. Your sample, style SRQCRT, is a woman’s sleeveless pullover constructed from 100% cotton knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a modified U-shaped neckline, hemmed armholes, and a hemmed bottom. In your ruling request, you recommended classification of the submitted garment under HTS 6106.10.0010. It is noted that style SRQCRT does not have an opening at the neck that closes. This is a requirement for garments classified in heading 6106. The applicable subheading for style SRQCRT 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 SRQCRT falls within textile category designation 339. Based upon international textile trade agreements this product from Canada 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