The tariff classification of a woman’s sweater from China

NY L87843 October 13, 2005 CLA-2-61:RR:NC:TA:359 L87843 CATEGORY: Classification TARIFF NO.: 6110.90.9042 Ms. Stacy Bauman American Shipping Company, Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a woman’s sweater from China Dear Ms. Bauman: In your letter dated September 26, 2005, on behalf of Dress Barn, Inc., 30 Dunnigan Drive, Suffern, NY 10901, you requested a tariff classification ruling. The submitted sample, style number CSD607 is a woman’s sweater that is constructed from 55% ramie, 45% cotton, openwork crochet knit fabric. The garment features long sleeves, and a full front opening with a tie closure at the waist. You suggest that the garment be classified as a shrug in heading 6114, Tariff Schedule of the United States (HTS). The garment reaches the waist and has sufficient coverage to be classified in heading 6110. The applicable subheading for the sweater will be 6110.90.9042, (HTS), which provides for sweaters, crocheted: of other textile materials: other…other: women’s. The rate of duty will be 6% ad valorem. The sweater falls within textile category designation 845. 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