The tariff classification of a woman’s pullover from various countries

NY L84176 May 3, 2005 CLA-2-61:RR:NC:TA:359 L84176 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of a woman’s pullover from various countries Dear Ms. Malina: In your letter dated April 12, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style 52361, is a woman’s pullover that is constructed from 90% polyester, 10% spandex, velour knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a round neckline, long hemmed sleeves, and a hemmed bottom. You state in your letter that the style number above was used in binding ruling number B88724, issued on August 28, 1997 for children’s hi-top sneakers. You also state that the development of the children’s sneakers was dropped after the ruling was issued and were never imported under this style number, and, that this style number is now being reassigned to women’s knit tops. Binding Ruling number B88724 does not have to be revoked. The applicable subheading for 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 pullover falls within textile category designation 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