CLA-2-61:RR:NC:TA:N3:356 K87370
Mr. Patrick Pascarella
Viking Sea/Air Freight, Inc.
486 Sunrise Highway
Rockville Centre, NY 11570
RE: The tariff classification of a men’s sweater from China.
Dear Mr. Pascarella :
In your letter dated June 28, 2004, you requested a tariff classification ruling on behalf of Presidio International, Inc. As requested, your sample will be returned.
Style M6W816 is a men’s sweater composed of knit and woven fabrics. The two front panels and the rear shoulder yoke are constructed from 100 percent cotton, woven corduroy fabric with polyfill batting. The remainder of the rear panel, the sleeves, the placket, the waistband, and the collar are constructed from 70 percent acrylic, 30 percent wool, 2x2 rib knit fabric. The knit fabric measures 4 stitches per two centimeters counted in the horizontal direction. Style M6W816 features a rib knit stand-up collar with two button closures; a full front opening with a three inch wide, zippered double placket and five button closures; long, self finished sleeves; overlaid strips of woven corduroy on the sleeves and center back; two inset chest pockets; zippered side entry pockets below the waist; and a rib knit bottom.
The knit fabric comprises over 60 percent of the visible surface area and imparts the essential character to the garment. Consequently, the applicable subheading for Style M6W816 will be 6110.30.1510, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: sweaters: containing 23 percent or more by weight of wool or fine animal hair: other: men’s or boys’. The rate of duty is 17 percent ad valorem.
Style M6W816 falls within textile category designation 445. Based upon international textile trade agreements, products of China are subject to visa requirements or quota restraints.
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.customs.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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division