The tariff classification of a woman’s pullover from Taiwan.

N008992 April 23, 2007 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.90.1060 Ms. Maria Chioccola Macy’s Merchandising Group 11 Penn Plaza New York, NY 10000 RE: The tariff classification of a woman’s pullover from Taiwan. Dear Ms. Chioccola: In your letter dated March 27, 2007, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style 7641, is a woman’s is a woman’s one-piece garment simulating a cardigan worn over a pullover. The garment is constructed from 80% silk, 18% nylon, 2% 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 garment features an insert (simulating the pullover) with a round neckline. The garment also features cap sleeves, 2 front panels with a V-neckline and a tie closure (simulating the cardigan), and a flared bottom. The front insert makes the garment a one-piece pullover. That insert has no closure, which precludes it as a blouse in heading 6106, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the pullover will be 6110.90.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of other textile materials: containing 70 percent or more by weight of silk or silk waste: other: women’s. The duty rate will be 0.9% 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 739. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division