The tariff classification of two women’s pullovers from Korea

NY K86153 June 15, 2004 CLA-2-61:RR:NC:TA:359 K86153 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Rita Pitts Dillard’s Inc. 1600 Cantrell Road Little Rock, Arkansas 72201 RE: The tariff classification of two women’s pullovers from Korea Dear Mr. Pitts: In your letter dated May 14, 2004, you requested a classification ruling. As requested, your sample is being returned to you. Your first sample, style F41KQ190, is a woman’s sleeveless pullover constructed from 94% rayon, 6% spandex jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a V-shaped neckline, decorative round slits at each shoulder, hemmed armholes, a faux wrap design formed by the two front panel being crossed over one another and a hemmed bottom. Your second sample, style F41KQ269, is a woman’s sleeveless pullover constructed from 94% rayon, 6% spandex jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The right shoulder strap is 1 1/2 inches wide and is attached to the front of the garment with a metal rectangular buckle. A one-inch wide satin ribbon with decorative metal rings extends vertically from the back yoke to one inch below the bottom of the garment. The satin ribbon creates the left shoulder strap. The garment also features an asymmetrical neckline in the front and the back and a hemmed bottom. In your ruling request, you recommended classification of the submitted garments under HTS 6114.30.1020. However, both garments provide the wearer with adequate coverage. Both garments are more specifically provided for in heading 6110. The applicable subheading for the pullovers will be 6110.30.3055, 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: other: women’s. The duty rate will be 32% ad valorem. The pullovers fall within textile category designation 639. Based upon international textile trade agreements this product from Korea is subject to quota and requires 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