The tariff classification of a woman’s pullover from China

NY M85526 August 09, 2006 CLA-2-61:RR:NC:TA:359 M85526 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Christine Lanoue Talbots One Talbots Drive Hingham, MA 02043 RE: The tariff classification of a woman’s pullover from China Dear Ms. Lanoue: In your letter dated July 27, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 71075063, is a woman’s sleeveless pullover that is constructed from two layers of fabric with a 100% polyester woven lining. The outer layer is 72% cotton, 28% nylon openwork raschel knit lace-like fabric. The inner layer is 100% silk woven fabric. The woven silk fabric is visible at the neckline and on the front panel (two vertical strips). The pullover features a V-neckline and a zipper closure in the left side seam. The essential character is imparted by the raschel knit fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% 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 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division