The tariff classification of a woman’s sweater from China.

N010826 June 1, 2007 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.1520 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s sweater from China. Dear Ms. Purcell: In your letter dated May 3, 2007, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, item number A15908, is a woman’s long sweater that extends below the knees. It is constructed from 50% merino wool, 50% acrylic novelty knit fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The garment features a notched-lapel collar, long sleeves with ribbed cuffs, a full front opening with a one-button closure, and a tubular bottom edge. The applicable subheading for the sweater will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of man made fibers: other: containing 23 percent or more by weight of wool or fine animal hair: sweaters: women’s. The duty rate will be 17% ad valorem. Due to the fact that the sweater is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The sweater will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The sweater may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. 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 sweater falls within textile category 446. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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