The tariff classification of a woman’s knit sweater from China

NY L87765 October 14, 2005 CLA-2-61:RR:NC:TA:359 L87765 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Ms. Rhoda A. Salus Sandler, Travis & Rosenberg, P.A. Attorneys at Law The Waterford 5200 Blue Lagoon Drive Miami, FL 33126-2022 RE: The tariff classification of a woman’s knit sweater from China Dear Ms. Salus: In your letter dated September 21, 2005 you requested a classification ruling on behalf of Kellwood Company. As requested, your sample is being returned to you. Your sample, style R5QU865, is a woman’s sleeveless sweater constructed from 84% cotton, 16% acrylic 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 opening at the neck in the back with a tie closure. The garment reaches the waist. In your ruling request, you recommended classification of the submitted garment under HTS 6114.20.0010. However, the styling of the garment provides adequate coverage for the garment to be classified in heading 6110. The applicable subheading for style R5QU865 will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: sweaters: women’s. The duty rate will be 16.5% ad valorem. Style R5QU865 falls within textile category designation 345. 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