CLA-2-61:RR:NC:TA:359 M84296

Ms. Suzanne Liberti
Follick & Bessich
33 Walt Whitman Road, Suite 310
Huntington Station, NY 11746

RE: The tariff classification of a woman’s sweater from China

Dear Ms. Cumins:

In your letter dated June 14, 2006, on behalf of Worldwide Sourcing, New York, NY, you requested a classification ruling. Your sample is being returned as requested.

The submitted sample, style 31049(junior)/31047CM(missy)/31047CP(plus), is a woman’s sweater that is constructed from 86% acrylic, 12% nylon, 2% spandex, varied rib 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 layered ribbed V-neckline, long sleeves with layered ribbed cuffs, and a ribbed bottom.

The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of man made fibers: 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 designation 646. 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