The tariff classification of a women’s pullover and gift box from China.

N043084 November 6, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 4819.20.0040; 6110.20.2079 Mr. William Thomas Gould Zisser Group 3807 W. Sierra Hwy., #4617 Action, CA 93510 RE: The tariff classification of a women’s pullover and gift box from China. Dear Mr. Gould: In your letter dated October 27, 2008, you requested a classification ruling on behalf of Fortune Fashions Industries, LLC. The provided sample is being returned. Style NB4855845 consists of a women’s pullover and gift box. For retail display, the pullover will be folded in thirds lengthwise, then in half so that the shoulder area will be on top of the bottom band. A cardboard retail display holder with 2 swift tacks will be placed over the folded garment and secured at the shoulders and garment bottom band. A perforation separates the gift box from the display holder at the back below the two swift tack holes. The gift box is removed along the perforation. The pullover is constructed of a 60% cotton 40% polyester waffle knitted fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The pullover features a rounded front neckline and long raglan sleeves. The neckband, sleeve cuffs, and bottom band are made of a ribbed knit fabric. The garment reaches to below the waist. The cardboard retail display holder and swift tacks are considered packing for the pullover. The printed folding cardboard gift box has two cut-outs at the bottom through which a ribbon with diagonal cut ends is inserted and tied closed at the box top. The box and ribbon are composite goods with the box imparting the essential character. As discussed, folding boxes are more specially provided for under 4819.20.0040, HTSUS. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. The duty rate will be 16.5% ad valorem. The applicable subheading for the box and ribbon will be 4819.20.0040, HTSUS, which provides for Folding cartons, boxes and cases, of non-corrugated paper or paperboard...Other. The rate of duty will be Free. 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 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. 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