The tariff classification of a woman’s sweater from China

NY J87257 September 10, 2003 CLA-2-61:RR:NC:TA:359 J87257 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Ms. Melba R. Dairo Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s sweater from China Dear Ms. Dairo: In your letter dated August 21, 2003, you requested a tariff classification ruling. The submitted sample, style 3N498, is a woman’s sweater that is made from 100% cotton, 2x2 rib knit fabric. The outer surface of the garment measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater extends from the shoulder to the mid-thigh area and features the following: a hood with a detachable faux fur trim that is secured by 12 buttons, long sleeves with turn back cuffs, a full front opening with 5 button closures, and a straight bottom. The sweater and the faux fur trim are considered as a composite good. The essential character is given by the sweater; 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 sweater will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of cotton: other: other: sweaters: women’s. The rate of duty will be 16.9% ad valorem. The sweater falls within textile category designation 345. 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