The tariff classification of a woman’s sweater from China

NY M84839 July 26, 2006 CLA-2-61:RR:NC:TA:359 M84839 CATEGORY: Classification TARIFF NO.: 6110.12.2030 Ms. Misty Anne York Mid-America Overseas, Inc. 11677 S. Wayne Road, Suite 101 Romulus, MI 48174 RE: The tariff classification of a woman’s sweater from China Dear Ms. York: In your letter received on July 10, 2006, on behalf of Kathy Luo @ Autumn Cashmere, Inc. you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number RB3110, is a woman’s sweater that is constructed from 30% cashmere, 25% merino, 30% viscose, 15% polyamide, cable 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 features a large fold down collar, long sleeves with ribbed cuffs, a full front opening with no means of closure, and a ribbed bottom. You suggest that the sweater be classified in subheading 6110.30.1560, Harmonized Tariff Schedule of the United States (HTSUS). However, the wool fibers (30% cashmere, 25% merino) constitute the chief weight. This article, which contains cashmere, is specifically provided for in subheading 6110.12.2030, HTSUS. The applicable subheading for the sweater will be 6110.12.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of wool or fine animal hair: of Kashmir: other: sweaters: women’s. The duty rate will be 16% 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 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