The tariff classification of a woman’s sweater from Hong Kong

NY L86740 August 31, 2005 CLA-2-61:RR:NC:TA:359 L86740 CATEGORY: Classification TARIFF NO.: 6110.30.1520 Ms. Liza V. Schaeffer Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a woman’s sweater from Hong Kong Dear Ms. Schaeffer: In your letter dated August 15, 2005, on behalf of Bernard Chaus, Inc., 530 7th Avenue, New York, NY 10018, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number 476520P, is a woman’s sweater that is constructed from 35% viscose, 30% wool, 15% nylon, 10% angora, and 10% cashmere, knit fabric. The outer surface of the garment measures fewer than 9 stitches per 2 centimeters in the horizontal direction. The sweater features a U-neckline, long tubular hemmed sleeves, and a tubular hemmed bottom. Decorative beading and sequins are sewn around the neck, on the sleeves, and on the bottom front of the sweater. The applicable subheading for the sweater will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of man made fibers: other: containing 23 % or more by weight of wool or fine animal hair: sweaters: women’s. The rate of duty will be 17% ad valorem. Due to the fact that style 476520P, a sweater, is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The sweater will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The sweater may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The sweater falls within textile category designation 446. 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