The tariff classification of a woman’s pullover from Honduras and El Salvador

NY J85614 July 3, 2003 CLA-2-61:RR:NC:TA:359 J85614 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Sandy Disher Sara Lee Branded Apparel International Trade Group 1000 East Hanes Mill Road, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of a woman’s pullover from Honduras and El Salvador Dear Ms. Disher: In your letter dated June 5, 2003 you requested a tariff classification ruling. The submitted sample, style number ME12, is a woman’s pullover that is constructed from 50% polyester, 50% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a round neckline, long sleeves with ribbed cuffs, and a straight bottom. Your sample is being returned as requested. The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32.2% ad valorem. The pullover falls within textile category designation 639. Based upon international textile trade agreements products of Honduras and El Salvador are neither subject to quota nor the requirement of a visa. Due to the fact that style ME12 is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The pullover will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The pullover may be subject to U.S. Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. 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