The tariff classification of a woman’s shirt and pullover from Macau

NY L85647 June 23, 2005 CLA-2-61:RR:NC:TA:359 L85647 CATEGORY: Classification TARIFF NO.: 6106.20.2010; 6110.20.2075 Mr. Marshall Smith QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s shirt and pullover from Macau Dear Mr. Smith: In your letter dated June 15, 2005, you requested a tariff classification ruling. Your samples are being returned as requested. The submitted sample, item number A45316, is comprised of a woman’s shirt and pullover. The shirt is constructed from 100% polyester fleece knit fabric with floral embroidered designs. The pullover is constructed from 95% cotton, 5% spandex jersey knit fabric. The outer surface of the shirt measures 10 or more stitches per linear centimeter in the horizontal and vertical directions. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The shirt features a pointed collar, long hemmed sleeves, a full front opening with 5 button closures, and a hemmed bottom. The pullover features a ribbed mock collar, long hemmed sleeves, and a hemmed bottom. The applicable subheading for item A45316, the shirt, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS) which provides for women’s shirts, knitted: of man-made fibers: other: women’s. The rate of duty will be 32% ad valorem. The HTS subheading for item A45316, the pullover, will be 6110.20.2075, which provides for pullovers, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The shirt falls within textile category designation 639. The pullover falls in category 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