The tariff classification of a woman’s sweater from Taiwan

NY K84177 April 8, 2004 CLA-2-61:RR:NC:TA:359 K84177 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Stella Alexandrou The Marmaxx Group Imports Rt. J4S 770 Cochituate Road Framingham, MA 01701 RE: The tariff classification of a woman’s sweater from Taiwan Dear Ms. Alexandrou: In your letter dated March 15, 2004, on behalf of Newton Buying Corp. and Marshalls of MA, Inc., you requested a tariff classification ruling. The submitted sample, style number 4001JRF4, is a woman’s sweater that is constructed from 100% polyester, woven quilted fabric (portions of the front , and a portion of the back) and 45% nylon, 40% rayon, 15% wool, 2x2 rib knit fabric (the side panels that extend from the front to the back of the sweater, the collar, the sleeves). The outer surface of the knit fabric measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater features a mock collar, long sleeves, and a full front opening with a zipper closure, and textile criss-cross lacing that tightens on the knit side panels. The woven portion has a hemmed bottom. You state the lacing on the finished product will be made of a faux leather material. Plastic piping finishes the armholes and the woven sections of the garment. The essential character of the garment is given by the 2x2 rib 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 man made fibers: other…other: sweaters: women’s. The rate of duty will be 32% ad valorem. The sweater falls within textile category designation 646. Based upon international textile trade agreements products of Taiwan 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.cbp.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