The tariff classification of a woman’s sweater from Taiwan.

N040675 October 24, 2008 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of a woman’s sweater from Taiwan. Dear Mr. Mulvihill In your letter dated October 1, 2008 you requested a classification ruling on behalf of your client Tribal Sportswear. As requested, your sample is being returned to you. The submitted sample, style 5878o-312, is a woman’s “Tribal” label sweater that is constructed from a 100% polyester novelty knitted fabric. The garment features a v-shaped front neckline and a full front opening with two over-sized button closures. The garment extends from the shoulders to below the waist. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): of man-made fibers (con): other: other: other: 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 646. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-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