The tariff classification of a woman’s pullover from Taiwan

NY L85649 June 23, 2005 CLA-2-61:RR:NC:TA:359 L85649 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Marshall Smith QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s pullover from Taiwan Dear Mr. Smith: In your letter dated June 15, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, item number A44583 is a woman’s pullover that is constructed from 100% polyester fleece knit fabric (30% of the surface area of the front panel) and 95% cotton, 4% nylon, 1% spandex, 2x2 rib knit fabric (70% of the surface area of the remaining fabric-a portion of the front panel, the neckline, the sleeves and the back panel). 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 sleeves and a straight bottom. The partial fleece front has a hemmed bottom. The essential character of the pullover is given by the ribbed fabric. Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation, Rule 3, noted. The applicable subheading for the pullover will be 6110.20.2075 , Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The pullover falls within textile category designation 339. 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