The tariff classification of a woman’s sleeveless sweater from Hong Kong

NY L80988 December 20, 2004 CLA-2-61:RR:NC:TA:359 L80988 CATEGORY: Classification TARIFF NO.: 6110.12.1020 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of a woman’s sleeveless sweater from Hong Kong Dear Ms. Shira: In your letter dated November 19, 2004, you requested a classification ruling on behalf of Polo Ralph Lauren, Lyndhurst, NJ. As requested, your sample is being returned to you. Your sample, style AH37090, is a woman’s sleeveless sweater constructed from 100% cashmere cable knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction in which the stitches were formed. The garment features a round neckline and 2x2 rib knit bottom. In your ruling request, you recommended classification of the submitted garment under HTS 6114.10.0040. It is noted that style AH37090 provides adequate coverage in the neck and shoulder area. Therefore, it is more specifically provided for in the headings of 6110. The applicable subheading for style AH37090 will be 6110.12.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of Kashmir (cashmere) goats: wholly of cashmere: sweaters: women’s. The duty rate will be 4% ad valorem. Style AH37090 falls within textile category designation 446. 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