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

NY L87637 September 22, 2005 CLA-2-61:RR:NC:TA:359 L87637 CATEGORY: Classification TARIFF NO.: 6110.90.9042; 6114.20.0010 Ms. Barbara Moore The Jane Group of New York, Inc. 150-14 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a woman’s sweater and top from China Dear Ms. Moore: In your letter dated September 12, 2005, on behalf of Crystal Kobe Ltd., 450 Murray Hill Pkwy, E. Rutherford, NJ, 07073-2145, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number 3F672, is a woman’s two-piece garment that is comprised of a 55% ramie, 45% cotton, openwork knit sweater and a 100% cotton knit top that is tacked under the sweater in the shoulder areas. The top is not permanently attached to the sweater. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater features a notched “V” neckline, short sleeves, and side slits. The top features approximately ¾ inch wide shoulder straps, a V-front, a straight back, and a hemmed bottom The applicable subheading for style 3F672, the sweater, will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of other textile materials: other: sweaters for women and girls: other…other. The rate of duty will be 6% ad valorem. The HTS subheading for style 3F672, the top, will be 6114.20.0010, which provides for other garments, knitted: of cotton: tops: women’s. The rate of duty will be 10.8% ad valorem. The sweater falls within textile category designation 845. The top falls in category 339. 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