The tariff classification of a woman’s sweater from China

NY J86086 July 21, 2003 CLA-2-61:RR:NC:TA:359 J86086 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Kate Kohmann Limited Brands Four Limited Parkway Reynoldsburg, Ohio 43068-5300 RE: The tariff classification of a woman’s sweater from China Dear Ms. Kohmann: In your letter dated July 9, 2003, on behalf of Express, Inc. you requested a tariff classification ruling. The submitted sample, style 96H2348, is a woman’s sweater that is constructed from 55% acrylic, 45% cotton, knit fabric (the collar, sections of the sleeves, sections of the front and back panels) and 100% leather ( sections of the sleeves, sections of the front and back panels, trim on the collar). The outer surface of the knit fabric measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater features a 2x2 rib knit collar, long sleeves with ribbed cuffs and a zippered opening on the knit section of the sleeves, a full front opening with a leather zippered placket, a ribbed bottom (the knit sections), and a hemmed bottom on the leather sections. The leather sections of the garment have a gathered pattern. You submitted in your letter the following: Surface Area Weight FOB Cost Leather 25% 59%(0.65 lbs.) 45% Knit Fabric 75% 41%(0.45 lbs.) 55% The essential character is imparted by the knit fabric; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, 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 manmade fibers: other…other: sweaters: women’s. The rate of duty will be 32.2% ad valorem. The sweater falls 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