The tariff classification of a woman’s sleeveless sweater from Taiwan

NY H89196 April 12, 2002 CLA-2-61:RR:NC:TA:359 H89196 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Arthur W. Bodek Akin, Gump, Strauss, Hauer & Feld 590 Madison Avenue, 20th Floor New York, NY 10022 RE: The tariff classification of a woman’s sleeveless sweater from Taiwan Dear Mr. Bodek: In your letter dated March 14, 2002, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling. The submitted sample, style number LJRU0127, is a woman’s sleeveless sweater that is made from 100% polyester, shaggy knit fabric. The outer surface of the fabric measures less than 9 stitches per 2 centimeters in the horizontal direction. The garment features a shawl collar and extends from the shoulder to the waist area. The unique construction of the article permits it to be worn in a number of different ways depending upon which, if any, openings the wearer chooses to insert her head and/or arms. The garment may be worn as a scarf, a hood, a sweater with a hood, a regular pullover sweater or an off the shoulder sweater. Your sample is being returned as requested. The applicable subheading for sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…knitted: of man made fibers: other…other: sweaters: women’s. The duty rate will be 32.4% ad valorem. The sweater falls within textile category designation 646. 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