The tariff classification of a woman’s pullover from Hong Kong or China

NY L84444 May 11, 2005 CLA-2-61:RR:NC:TA:359 L84444 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Maristella Iacobello Phillips Van Heusen Corp. 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s pullover from Hong Kong or China Dear Ms. Iacobello: In your letter dated, April 26, 2005 you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number 9334, is a woman’s one-piece pullover simulating a vest worn over a shirt. The garment is constructed from 100% cotton, cableknit fabric (the front and back panels) and 100% cotton, woven fabric (the collar and sleeves). The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a pointed collar with 2 button closures in the neckline area, a V-neckline, long sleeves with one-button tuxedo-style cuffs, and a ribbed bottom. The neckline and armholes are finished with ribbed fabric. The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The pullover 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