The tariff classification of two women’s knit upper body garments from China and Taiwan

NY L87091 October 7, 2005 CLA-2-61:RR:NC:TA:359 L87091 CATEGORY: Classification TARIFF NO.: 6110.90.9042; 6114.20.0060 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of two women’s knit upper body garments from China and Taiwan Dear Ms. Fox: In your letter dated September 1, 2005, you requested a classification ruling on behalf of Jones Apparel Group. As requested, your samples are being returned to you. Your first sample, style U3497868, is a woman’s sweater constructed from 55% linen, 45% viscose crocheted fabric. The garment features a full front opening with no means of closure and ¾ length sleeves. It extends past the waist in the back and at the sides. Your second sample, style U3492058, is a woman’s upper body garment constructed from 100% cotton openwork knit fabric. That garment features short sleeves and full front opening with one tie closure. The garment does not provide adequate coverage in the front. The applicable subheading for style U3497868 will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: sweaters for women’s or girls: other: other: other. The duty rate will be 6% ad valorem. The applicable subheading for style U3492058 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 U3497868 falls within textile category designation 845. Style U3492058 will be 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