The tariff classification of a woman’s pullover from China.

N031020 July 8, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Ching: In your letter dated June 12, 2008, you requested a classification ruling. The submitted sample will be returned as per your request. Style 2002 is a woman’s pullover that is constructed from 70% lambswool 20% angora 10% nylon knit fabric (upper portion of front and back panels and upper portion of the sleeves) and 60% cotton 40% rayon jersey fabric (lower front and back panels and the lower sleeve). The outer surface of the lambswool/angora/nylon fabric measures 9 or less stitches per 2 centimeters in the direction that the stitches were formed. The outer surface of the jersey fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The empire waist styled pullover features a U-shaped front neckline, ¾-length sleeves with gathered puff lower portions that are two layered, a gathered effect at the empire waist seam of the loose fitting lower front and back panels, and a straight tubular garment bottom. The front and back upper panels do not have self-start bottoms; linking stitches have been added to stop unraveling. The essential character of the garment is given by the jersey fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. The duty rate will be 16.5% 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 garment falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division