The tariff classification of a women’s knit pullover from Macau

NY L86172 July 27, 2005 CLA-2-61:RR:NC:TA:359 L86172 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Ruth Maria Jones Hankyu International Transport (USA), Inc. 230-19 International Center Blvd., Suite 1000 Jamaica, NY 11413 RE: The tariff classification of a women’s knit pullover from Macau Dear Ms. Jones: In your letter dated July 5, 2005, you requested a classification ruling on behalf of Marubeni America.. You submitted a sample of a women’s knit pullover identified as style 42131. The garment is made of finely knit fabric composed of 96% acetate and 4% spandex fibers. The garment features a false full front opening with four buttons, long hemmed sleeves, padded shoulders, a notched collar, and a straight hemmed bottom. Attached to the inside front of this garment is a front panel piece which simulates a blouse shell. This panel is sewn at the shoulder seams and along the side seams of the cardigan. To don the garment, despite the appearance of a full front opening, the wearer must pull the garment over her head. The outward appearance of the garment is that of a cardigan with a shell underneath. The applicable subheading for style 42131 will be 6110.30.3055, 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: Other: Women’s or girls’. The duty rate will be 32% ad valorem. Style 42131 falls within textile category designation 639. 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