The tariff classification of a woman’s sweater from China

NY L83674 April 14, 2005 CLA-2-61:RR:NC:TA:359 L83674 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Mr. Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s sweater from China Dear Mr. Monahan: In your letter dated March 29, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style J3V2C61, is a woman’s one-piece garment that simulates a sleeveless knit vest worn over a woven shirt. The garment is pieced constructed from 100% cotton knit fabric (the front and back panels) and 100% cotton, woven fabric (the collar, the portion below the neck, the sleeves, a portion below the knit panels). The outer surface of the knit portion of the garment measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The garment features a pointed collar, ¾ inch long sleeves with 2-button cuffs, a 2-button partial opening below the neck and a 1-button closure below the front knit panel, side slits, and a shirt-tail hemmed bottom. The knit portion features a deep U-neckline. The neckline, armhole areas, and the bottom are finished with ribbed fabric. You submitted the following information: Surface Area Weight Value Knit 66% 4.25 lbs/doz $3.20 Woven 34% 2.15 lbs/doz $4.08 The essential character is given by the knit portion of the garment; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the sweater will be 6110.20.2020, (HTS), which provides for sweaters, knitted: of cotton: other: sweaters: women’s. The rate of duty will be 16.5% ad valorem. The sweater falls within textile category designation 345. 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