The tariff classification of a woman’s pullover and caplet/shawl from Taiwan

NY L80883 November 22, 2004 CLA-2-61:RR:NC:TA:359 L80883 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6117.10.2030 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 498 Seventh Ave., 9Fl New York, NY 10018 RE: The tariff classification of a woman’s pullover and caplet/shawl from Taiwan Dear Ms. Sarmiento: In your letter dated November 10, 2004, on behalf of Norton, you requested a tariff classification ruling. Your samples are being returned as requested. The submitted sample, style AVFSAY, is comprised of a woman’s knit 100% nylon, sleeveless pullover and a woman’s 100% nylon knit capelet/shawl. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The capelet/shawl is worn with the pullover and is attached with snaps around the shoulder straps. The capelet/shawl and the pullover are not permanently attached garments and may be worn as separates. The pullover features shoulder straps, a V-neckline, and a hemmed bottom. The shoulder straps and the chest just below the V-neck have gathering. The capeletshawl is worn over the shoulders. It does not cover the elbows and does not reach the waist. I t features ribbons with snaps on each shoulder that may be attached around the shoulder straps or snapped on the shoulders. The capelet/shawl is constructed from a net knit fabric with sequins and beads. The applicable subheading for style AVFSAY, the pullover, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem. The HTS subheading for style AVFSAY, the capelet/shawl, will be 6117.10.2030, which provides for other made up clothing accessories, knitted: knitted parts of garments or of clothing accessories: shawls…and the like: of man made fibers: other. The rate of duty will be 11.3% ad valorem. The pullover falls within textile category designation 639; the capelet/shawl, in category 659. Based upon international textile trade agreements category 639 Taiwan is subject to quota and the requirement of a visa. Category 659 from Taiwan is neither quota nor subject to visa requirements. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division