The tariff classification of a pullover for ladies’ wear from Taiwan or China

NY M82697 May 10, 2006 CLA-2-61:RR:NC:TA:359 M82697 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Trisha Frye Colorado Trading & Clothing Company 1390 Lawrence St., Suite 400 Denver, CO 80204 RE: The tariff classification of a pullover for ladies’ wear from Taiwan or China Dear Ms. Frye: In your letter dated April 13, 2006 you requested a classification ruling. Submitted style CC8855, manufactured from knitted pile of 92% polyester/8% spandex, is characterized by a partial-front, zippered opening that extends into the stand-up collar, by long sleeves, and by an open pocket across the lower portion of the front. As you have requested, the sample garment and its accompanying component parts are being returned. Although you have suggested classification as a knit to shape garment, this is not possible because there is only a partial line of demarcation at the neckline/back panel/front panel. The applicable subheading for this style will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …pullovers…knitted…of man-made fibers, other, other, other, other, other, women’s…, other. The duty rate will be 32 percent 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/. The garment 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division