The tariff classification of a woman’s pullover from Vietnam

NY L88982 December 21, 2005 CLA-2-61:RR:NC:TA:359 L88982 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Thomas MacMahon Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of a woman’s pullover from Vietnam Dear Mr. MacMahon: In your letter dated November 21, 2005, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 383613, is a woman’s pullover constructed from 65% polyester, 35% cotton knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a deep V-shaped neckline, cap sleeves with 3 ½ inch slits, and hemmed bottom. The garment extends from the shoulder to the upper thigh and has 6-inch side slits at the thigh. In your ruling request, you recommended classification of the submitted garment under HTS 6114.30.3060. It is noted that style 383613 has the construction features common to garments of heading 6110. Thus, it is more specifically provided for in the headings of 6110. The applicable subheading for style 383613 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fiber: other: other: other: other: other: women’s. The duty rate will be 32% ad valorem. Style 383613 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