The tariff classification of a woman’s pullover and two detached collars from Taiwan

NY H87811 February 28, 2002 CLA-2-61:RR:NC:TA:359 H87811 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Cicki Wallertz Newport News, Inc. 711 Third Ave. New York, NY 10017 RE: The tariff classification of a woman’s pullover and two detached collars from Taiwan Dear Ms. Wallertz: In your letter dated February 13, 2002 you requested a tariff classification ruling. Style number F02-98-033 is a woman’s 1x1 rib knit pullover (65% polyester, 35% cotton) with a 3x2 rib knit, one button detached cowl collar; and an extra jersey knit, one button, detached collar with a pinned on knit flower. Both collars consist of 100% acrylic fibers. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a round neckline, long sleeves with extended 3x2 rib knit cuffs that turn up, and a hemmed bottom. The rib knit cuffs on the sleeves of the pullover match the fabric of the rib knit collars in their color and knit construction. The neckline has ribbed capping. You state in your letter that the top and the two collars will be sold together as a set at one retail price. The pullover and the 3x2 rib knit collar are classified as a composite good. The pullover and the two detached collars are classified as a set consisting of a composite good (the pullover and the 3x2 rib knit collar) and the extra collar. The essential character is given by the pullover for the composite good as well as for the set, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. All three items are classified with the pullover in heading 6110, HTS. As part of a composite good with the pullover, the 3x2 rib knit collar is included with the pullover for textile category purposes. If classified separately, the jersey knit collar would be classified as a clothing accessory of cotton, in subheading 6117, HTS, textile category 659. As part of a set the jersey knit collar is subject to the textile restraints for category 659. The sample submitted is being returned as requested. The applicable subheading for the set will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted: of man made fibers: other…other: women’s. The duty rate will be 32.4% ad valorem. Style F02-98-033 (the pullover and the 3x2 rib knit collar) fall within textile category designation 639. The jersey knit collar falls in category 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division