The tariff classification of a woman’s sweater and dress from Romania

NY L86124 July 25, 2005 CLA-2-61:RR:NC:TA:359 L86124 CATEGORY: Classification TARIFF NO.: 6110.30.3020; 6104.43.2010 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad St. Philadelphia, PA 19112 RE: The tariff classification of a woman’s sweater and dress from Romania Dear Ms. Fox: In your letter dated July 12, 2005, on behalf of Halmode Apparel, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style 45-55307 is a woman’s two-piece garment comprised of a sweater and a dress. The garments are constructed from 100% acrylic, knit fabric. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater is constructed from jersey knit fabric and features a shawl collar, long sleeves with flared cuffs, a full front opening with no means of closure, and a straight bottom. The back of the garment reaches to the waist. The front panels extend below the waist. The collar, the sleeve openings, and the bottom of the garment are finished with an openwork pattern. The sleeveless dress is constructed from 1x1 rib knit fabric and extends to the calf area. It features a ribbed mock collar and a straight bottom with a slit on the left side. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters: knitted: of man made fibers: women’s. The rate of duty will be 32% ad valorem. The HTS subheading for the dress will be 6104.43.2010, which provides for dresses, knitted: of synthetic fibers: other: women. The rate of duty will be 18% ad valorem. The sweater falls within textile category designation 646. The dress falls in category 636. 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