The tariff classification of a woman’s sweater

NY M84297 June 28, 2006 CLA-2-61:RR:NC:TA:359 M84297 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Phillip D. Adams MPA International, Inc. 145 E. Chilton Drive Chandler, AZ 85225 RE: The tariff classification of a woman’s sweater Dear Mr. Adams: In your letter dated June 13, 2006, you requested a classification ruling. Your sample is being returned. The submitted sample, style number KM 136/60611, is a woman’s fully fashioned sweater that is constructed from 100% acrylic knit fabric with a 100% nylon lightweight lining. The outer surface of the fabric measures less than 9 stitches per 2 centimeters in the direction that the stitches were formed. The sweater features a ribbed shawl collar, long sleeves with ribbed cuffs, a full front opening with no means of closure, and a ribbed rounded bottom. Vertical cable knit strips with beads are on the sleeves and in the placket area. This garment is a fully-fashioned garment with a sweater stitch count and is specifically provided for in heading 6110, HTSUS. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of man made fibers: other: sweaters: women’s. The duty rate will be 32% 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/. The sweater falls within textile category designation 646. 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