The tariff classification of a woman’s sweater and top from China

NY M84556 July 12, 2006 CLA-2-61:RR:NC:TA:359 M84556 CATEGORY: Classification TARIFF NO.: 6110.90.9042; 6114.90.9010 Mr. Tom Nodell Hampshire Brands 8 West 38th Street, 6th Floor New York, NY 10018 RE: The tariff classification of a woman’s sweater and top from China Dear Mr. Nodell: In your letter dated June 26, 2006 you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style JCD601VI/ME/MT, is a woman’s two-piece garment comprised of a 55% ramie, 45% rayon openwork crocheted sweater and jersey knit top. The top can be worn under the sweater and is not permanently attached to the sweater but tacked in the underarm area. The sweater features a deep V-neckline, long sleeves, a front partial opening with three button closures, and a ribbed bottom. The neckline and placket are finished with lace overlays. The top features one-inch wide lace shoulder straps, a lace-trimmed neckline with beads, and a lace-trimmed bottom. The applicable subheading for the sweater will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of other textile materials: sweaters for women or girls: other…other. The duty rate will be 6% ad valorem. The applicable subheading for the top will be 6114.90.9010, which provides for other garments, knitted: of other textile materials: other: tops. The duty rate will be 5.6% 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 cardigan falls within textile category designation 845. The top falls in category 638. 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