The tariff classification of a woman’s knit sweater and a shrug from China

NY L85834 July 27, 2005 CLA-2-61:RR:NC:TA:359 L85834 CATEGORY: Classification TARIFF NO.: 6110.20.2020; 6114.20.0060 Mr. Donald S. Simpson Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s knit sweater and a shrug from China Dear Mr. Simpson: In your letter dated June 23, 2005, you requested a classification ruling on behalf of Dinteam Industries Limited, Hong Kong. As requested, your samples are being returned to you. Style 7-51139 is a woman’s sweater constructed from 100% cotton openwork crocheted fabric. The garment features a round neckline and sleeveless armholes that are finished with scalloped edging. The garment also features a tubular knit bottom. Style 7-51143 is a woman’s shrug constructed from 100% cotton openwork crocheted fabric. The shrug is worn on the upper part of the body and extends for about 16 inches in the back. It features cap sleeves and two front panels that do not provide adequate front coverage. The applicable subheading for style 7-51139 will be 6110.20.2020, 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: sweaters: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style 7-51143 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: other: women’s. The duty rate will be 10.8% ad valorem. Style 7-55139 falls within textile category designation 345. Style 7-51143 falls within textile category designation 359. 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