CLA-2-61:RR:NC:TA:359 K86337
Ms. Melba R. Dairo
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a woman’s pullover from Hong Kong
Dear Ms. Dairo:
In your letter dated May 18, 2004, you requested a tariff classification ruling.
The submitted sample, style number 9202, is a woman’s pullover that is constructed from 100% acrylic, knit fabric with a 100% acrylic, pointelle knit rectangular scarf. The scarf is attached to the pullover at the back of the neck with 4 buttons. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-neckline, long sleeves with pointelle knit fabric cuffs and a tubular hemmed bottom.
The scarf and the pullover are considered as a composite good. The essential character is given by the pullover; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.
Your sample is being returned as requested.
The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem.
The pullover falls within textile category designation 639. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Mike Crowley at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division