The tariff classification of a woman’s sweater from Australia

NY K84128 January 10, 2005 CLA-2-61:RR:NC:TA:359 K84128 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Melissa Fox Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a woman’s sweater from Australia Dear Ms. Fox: In your letter dated March 11, 2004, you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 12ED65058, is a woman’s sweater. You state in your letter that the fiber content is 54% polyester, 45% nylon, 1% metallic. The outer surface of the garment measures nine or fewer stitches per two centimeters in direction in which the stitches were formed. The garment features a round collar and long sleeves. It extends to the hip area. Laboratory analysis by the U.S. Customs and Border Protection (CBP) laboratory determined the fiber content differed from that which you stated. The CBP laboratory has reported that the overall fiber content of the sweater is 57.2% nylon, 41.1% nylon, and 1.7% metallic yarn. The applicable subheading for the sweater, style 12ED65058, 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 man-made fibers: other: other: other: other: sweaters: women’s. The duty rate will be 32% ad valorem. Style 12ED65058 falls within textile category designation 646. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division