The tariff classification of a woman’s knit garment from United Arab Emirates

N031586 July 9, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Katie Carothers Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s knit garment from United Arab Emirates Dear Ms. Carothers: In your letter dated June 18, 2008 you requested a tariff classification ruling. We are returning your sample as per your request. The submitted sample, style S5000, is a cut and sewn pullover constructed from 70% cotton 25% polyester 5% spandex finely knit fabric that is napped on the inside surface. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a ribbed knit crew neckband, long sleeves with ribbed knit cuffs, side inserts made of two layers of ribbed knit fabric and a ribbed knit banded garment bottom. Although you referred to this garment as a sweatshirt, it is considered an other pullover garment of 6110, HTSUS, due to the ribbed knit fabric side inserts. The applicable subheading for style S5000 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: Women’s: other. The rate of duty will be 16.5%. Style S5000 falls within textile category designation 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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/. 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