The tariff classification of a woman’s knit pullover from China

NY L82686 March 23, 2005 CLA-2-61:RR:NC:TA:359 L82686 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Maria E. Julia Newport News Holding Corporation 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of a woman’s knit pullover from China Dear Ms. Julia: In your letter dated February 17, 2005, you requested a classification ruling. Your sample, style F05-14-105, is a woman’s pullover constructed from 100% cotton 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 V-shaped neckline finished with rib knit fabric, long sleeves with one-button cuffs, a rib knit bottom, five belt loops at the waist, and a removable crocheted belt that is decorated with sequins. The pullover and the detachable belt are classified as composite goods. The essential character is given by the pullover, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretations (GRI), Rule 3, noted. The determination that the pullover constitutes the essential character of the composite good also governs its status for quota and visa purposes. The country of origin of the pullover will determine the country of origin of the composite good and the country of origin of the detachable belt will not be determined separately. The applicable subheading for style F05-14-105 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 F05-14-105 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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