The tariff classification of a woman’s pullover with arm warmers from Israel

NY M83953 June 27, 2006 CLA-2-61:RR:NC:TA:359 M83953 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Doreen Rizzo Stride Rite Sourcing Intl, Inc. 191 Spring Street P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of a woman’s pullover with arm warmers from Israel Dear Ms. Rizzo: In your letter dated June 7, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 13008, is a cut and sewn woman’s pullover with arm warmers that are constructed from 95% nylon, 5% spandex, knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The pullover features a modified mock collar, short sleeves, a rear kangaroo pocket at the bottom that secures the arm warmers, and a hemmed bottom. The “Hind” logo is on the bottom left of the pullover and on the arm warmers. The pullover and the arm warmers are considered as a composite good. The essential character is given by the pullover, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for style 13008 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: other…other: 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/. The pullover 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