The tariff classification of a woman’s pullover from Korea

NY M81503 April 12, 2006 CLA-2-61:RR:NC:TA:359 M81503 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jennifer Caldwell Golden Too Inc. 1410 Broadway, 8th Floor New York, NY 10018 RE: The tariff classification of a woman’s pullover from Korea Dear Ms. Caldwell: In your letter dated March 16, 2006, you requested a classification ruling. You submitted a sample of a women’s knit pullover identified by style number 8634. Component pieces of the garment were also submitted. The hangtags attached to the component pieces you submitted indicate that they are from Korea. Therefore, we are considering Korea to be the country of origin for this garment. As requested, your sample is being returned to you. Style 8634 is a woman’s knit pullover featuring short sleeves, a square neckline and a fabric flower sewn to the corner of the neckline. The knit fabric, constructed from 70% rayon and 30% nylon, measures more than 9 stitches per 2 centimeters counted in the direction in which the stitches were formed. The capping of the neckline appears to have a linking stitch that was used to keep the component from raveling and thus is not knit to shape. In order to be in accordance with the requirements of statistical note 6 to chapter 61, Harmonized Tariff Schedule of the United States, (HTSUS) all the component pieces must be knit to shape. The applicable subheading for style 8634 will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: other: other: other: other: other: women’s: other. The duty rate will be 32% ad valorem. Tariff number 6110.30.3059 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