The tariff classification of a woman’s sweater from China

NY L83722 May 2, 2005 CLA-2-61:RR:NC:TA:359 L83722 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Gayle E. Willliams Sears, Roebuck and Co. Dept 733IMP - D5 – 257BB 3333 Beverly Rd. Hoffman Estates, IL 60179 RE: The tariff classification of a woman’s sweater from China Dear Ms. Williams: In your letter dated March 30, 2005, you requested a classification ruling. You submitted a pre-production sample of a woman’s knit “sweater coat”, identified as style 1860M. The sweater, which reaches below the hips, approximate length is stated to be 41 inches, is made of 100% acrylic fabric. The garment features a full length front opening secured with a ribbon tie at the waist, a detachable faux fur collar, long sleeves with crochet trim cuffs, crochet trim along the front opening and along the bottom of the front hem. This crochet trim also appears underneath the detachable collar. The outer surface of the fabric measures less than nine stitches per two centimeters in the direction in which the stitches were formed. Your sample will be returned as requested. The faux fur collar and the sweater of style 1860M are considered composite goods. The essential character is given by the sweater, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI) Rule 3, noted. The applicable subheading for style 1860M will be 6110.30.3020, 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: Sweaters: Women’s. The duty rate will be 32% ad valorem. Style 1860M falls within textile category designation 646. 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