The tariff classification of a woman’s pullover from various countries

NY I89070 January 3, 2003 CLA-2-61:RR:NC:TA: 359 I89070 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Tom Gould Zisser Group 6444 E. Spring Street, #222 Long Beach, CA 90815-1500 RE: The tariff classification of a woman’s pullover from various countries Dear Mr. Gould: In your letter dated December 10, 2002, on behalf of Esprit US Distribution Ltd., 16/f 1370 Broadway, New York, NY 10018, you requested a tariff classification ruling. The submitted sample, style PU1801, is a woman’s sleeveless pullover that is constructed from 80% cotton, 18% polyamide, 2% spandex, jersey knit fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a half-moon neckline, 3 ½ inch wide shoulder coverage that is made from 5x2 rib knit fabric, a rear partial opening with a tie closure, and a tubular hemmed bottom. Your sample is being returned as requested. The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 17.3% ad valorem for 2002 and 16.9% ad valorem for 2003. The pullover falls within textile category designation 339. 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