The tariff classification of a pullover for ladies’ wear from Hong Kong

NY M82715 May 10, 2006 CLA-2-61:RR:NC:TA:359 M82715 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Anita Chu Expert Group Limited 16/F, Hang Cheong FTY. Building 1 Wing Ming Street Cheung Sha Wan, Kowloon, Hong Kong RE: The tariff classification of a pullover for ladies’ wear from Hong Kong Dear Ms. Chu: In your letter dated April 22, 2006 you requested a classification ruling. Submitted style R03695, manufactured from fabrics of 70% cotton/30% nylon, is a finely knitted, long-sleeved, v-necked pullover. Inserted behind the lower edges of the long sleeves and behind the edges of the v-neck are woven fabrics that simulate the cuffs and the collared front of a button-down shirt. The woven portions of this garment preclude any consideration as a knit to shape garment. The submitted style and its accompanying component parts are being returned to you. The applicable subheading for this style will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …pullovers…knitted…of cotton, other, other, other, women’s, other. The duty rate will be 16.5 per cent 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 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division