The tariff classification of a women’s knit sweater from China

NY M81901 April 20, 2006 CLA-2-61:RR:NC:N3:359 M81901 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Christine Lam L’Koral Industries 5175 Soto St. Vernon, CA 90058 RE: The tariff classification of a women’s knit sweater from China Dear Ms. Lam: In your letter dated March 28, 2006, you requested a classification ruling. A sample of style 9103, a 73% acrylic, 23% nylon 4% spandex knit sweater was submitted and will be returned as you have requested. The pullover styled garment features a turtleneck collar and long sleeves. The outer surface of the garment is constructed with 9 or fewer stitches per 2 centimeters measured in the horizontal direction. The applicable subheading for style 9103 will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Sweaters: Women’s. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 9103 falls within textile category designation 646. 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division