The tariff classification of two women’s sweaters from Hong Kong and China

NY M83146 May 18, 2006 CLA-2-61:RR:NC:TA:359 M83146 CATEGORY: Classification TARIFF NO.: 6110.11.0030; 6110.30.1520 Ms. Melissa Fox Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of two women’s sweaters from Hong Kong and China Dear Ms. Fox: In your letter dated May 5, 2006, on behalf of Ann Taylor, Inc., you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 140824, is a woman’s sweater that is constructed from 100% wool knit fabric. The outer surface of the fabric measures less than 9 stitches per 2 centimeters in the direction that the stitches were formed. The sweater extends to the thigh area and features a notched-lapel collar, long sleeves, 2 snap closures, 2 belt loops, a back pleat at the bottom, and a self-fabric tie belt at the waist. The submitted sample, style 144585, is a woman’s sweater that is constructed from 62% nylon, 28% angora, 5% cashmere, 5% wool. The outer surface of the fabric measures less than 9 stitches per 2 centimeters in the direction that the stitches were formed. The sweater extends to the mid-thigh area and features a 2x2 ribbed shawl collar, long sleeves with 2x2 ribbed cuffs, a full front opening with a 2x2 ribbed tie belt, 2 belt loops, 2 front patch pockets finished with 2x2 ribbed fabric, and a 2x2 ribbed bottom. The applicable subheading for style 140824 will be 6110.11.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of wool and fine animal hair: of wool: sweaters: women’s. The duty rate will be 16% ad valorem. The applicable subheading for style 144585 will be 6110.30.1520, HTSUS, which provides for sweaters, knitted: of man made fibers: other: containing 23% or more by weight of wool or fine animal hair: sweaters: women’s. The duty rate will be 17% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Styles 140824 and 144585 fall within textile category designation 446. 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