The tariff classification of a woman’s sweater and a woman’s tank top from China

NY L81677 January 13, 2005 CLA-2-61:RR:NC:TA:359 L81677 CATEGORY: Classification TARIFF NO.: 6110.90.9042; 6109.90.1065 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 498 Seventh Ave., 9th Floor New York, NY 10018 RE: The tariff classification of a woman’s sweater and a woman’s tank top from China Dear Ms. Sarmiento: In your letter dated January 5, 2005, on behalf of Norton, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style ADDYJA, is comprised of a woman’s openwork crocheted sweater (55% ramie, 45% rayon) and a woman’s sleeveless knit tank top (100% polyester). The tank top is tacked to the sweater in the shoulder and lower armhole areas. The tank top is not permanently attached to the sweater. Style ADDYJA, the sweater, features a scoop scallop neckline, cap sleeves and a scallop bottom. Crocheted flowers are sewn on the left shoulder. Style ADDYJA, the tank top, features a scoop neckline, one-inch shoulder straps, and a hemmed bottom. The applicable subheading for style ADDYJA, the sweater, will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of other textile materials: sweaters for women and girls: other…other. The rate of duty will be 6% ad valorem. The HTS subheading for style ADDYJA, the tank top, will be 6109.90.1065, which provides for tank tops, knitted: of other textile materials: of man made fibers: women’s or girls’: tank tops and singlets: women’s. The rate of duty will be 32% ad valorem. The sweater falls within textile category designation 845; the tank top, category 639. 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