The tariff classification of three women’s sweaters from China

NY J84314 May 21, 2003 CLA-2-61:RR:NC:TA:359 J84314 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Peter A. Quinter, Esq. Becker & Poliakoff, P.A. 3111 Stirling Road Ft. Lauderdale, Florida 33312 RE: The tariff classification of three women’s sweaters from China Dear Mr. Quinter: In your letter dated April 15, 2003, you requested a classification ruling on behalf of The Mark Group, Boca Raton, Florida. As requested, your samples are being returned to you. Your sample, style BPS10821, is a woman’s sweater constructed from 41% cotton, 29% acrylic, 17% polyester, 13% wool knit fabric. The front of the garment is constructed from six double layered panels that are sewn together vertically and horizontally and that are decorated with embroidery. The outer surface of the garment measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features a V-shaped neckline, long sleeves with flared cuffs and an embroidered design on the front and on the sleeves. In your ruling request, you recommended classification of style BPS10821 under HTS 6110.90.9026, however, the garment is in predominant weight of man-made fibers and cannot be classified under a provision for “other textile materials.” Sample BPS10842 is a woman’s long sweater constructed from 100% acrylic knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features an oversized mock collar, long sleeves and a full front opening with eight button closures. The bottom of the garment is finished with fringe. The garment extends from the shoulder to the ankle area. Sample BPS10757 is a woman’s sweater constructed from 100% acrylic knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features long sleeves and a full front opening with no means of closure. The neckline, placket and sleeves are finished with fringe. The garment extends from the shoulder to the thigh area. You recommended classification of styles BPS10842 and BPS10757 under subheading 6110.90.9030, however the garment is not similar to the terms of that subheading. These garments are constructed from 100% acrylic fibers by weight; thus the chief weight of both garments is manmade fibers. The applicable subheading for the three sweaters will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of manmade fibers: other: other: other: other: sweaters: women’s. The duty rate will be 32.2% ad valorem. The sweaters fall within textile category designation 646. Based upon international textile trade agreements products of China 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