The tariff classification of a woman’s sweater from Taiwan

NY J81292 March 7, 2003 CLA-2-61:RR:NC:TA: 359 J81292 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Cicki Wallertz Newport News, Inc. 711 Third Ave. New York, NY 10017 RE: The tariff classification of a woman’s sweater from Taiwan Dear Ms. Wallertz: In your letter dated January 24, 2003 and additional information submitted on February 20, 2003, you requested a tariff classification ruling. The submitted sample, style number F02-25-004A, is a woman’s long sweater that extends from the shoulders to the ankle area. The garment is constructed from leather (sections of the front two panels and a leather overlay on the upper back) and 85% acrylic, 15% wool, 2x2 rib knit fabric (the collar, the placket, the sleeves, sections of the front two panels, and the back panel). The outer surface of the knit fabric measures 9 or less stitches per 2 centimeters in the horizontal direction. The garment features a shawl collar, long sleeves, a full front opening with no means of closure, 2 front patch pocket below the waist, and eyelets with leather strips extending from the lower right and left armholes to the bottom of the garment Decorative stitching is sewn on the front panels in the leather areas. You state in your letter that 400 grams and 32% by weight of the garment is leather and 850 grams and 68% by weight is the knit fabric. You also state that the value of the leather is$27.90 and 86% of the garment and the knit fabric is $4.62 and 14% of the garment. The sweater has no essential character. Therefore, we resort to the heading which appears last in the tariff schedule; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3(c), noted. Your sample is being returned as requested. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of man made fibers: other…other: sweaters: women’s. The duty rate will be 32.2% 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