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

NY M83661 May 31, 2006 CLA-2-61:RR:NC:TA:359 M83661 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Trisha Frye Colorado Trading & Clothing Company 1390 Lawrence Street, Suite 400 Denver, CO 80204 RE: The tariff classification of a pullover for ladies’ wear from China or Taiwan Dear Ms. Frye: In your letter dated May 3, 2006 you requested a classification ruling. Submitted style CC4648, manufactured from knitted pile fabric of 92% polyester/8% elastic, is a long-sleeved, v-necked, hooded garment across the lower portion of the front of which a pouch pocket is located. As you have requested, the sample garment and its accompanying component parts are being returned. Because there are only partial lines of demarcation on this garment, the applicable subheading for it 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 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 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