CLA-2-61:S:N:N3:I 359 850219
Ms. Doreen Chun
North Coast Industries
319 Johnson Street, P.O. Box 2018
Sausalito, CA 94966-2018
RE: The tariff classification of two women's garments from
Taiwan.
Dear Ms. Chun:
In your letter dated March 8, 1990, you requested a tariff
classification ruling.
The submitted samples, styles 15198 and 15199, are both
women's garments constructed from 65% polyester, 35% cotton knit
fabrics. Style 15198 is a pullover constructed from a fine knit
fabric and a heavy knit fabric. The fine knit portion of the
garment has more than 9 stitches per 2 centimeters in the
horizontal direction and includes a Peter Pan collar; long
sleeves with rib knit cuffs; the entire back panel; and a front,
V-shaped, chest area which features a zippered, partial opening.
The heavy knit portion of the garment has less than 9 stitches
per 2 centimeters in the horizontal direction and includes only
the front panel with the exception of the V-shaped area. The
collar is finished with a woven fabric at the edge and the
waistband is a rib knit fabric. The fine knit fabric is 76% of
the surface area of the garment and the heavy knit is 24%.
Style 15199 is a garment that is similar to a sweater
constructed from a fine knit fabric and a heavy knit fabric. The
fine knit portion of the garment has more than 9 stitches per 2
centimeters in the horizontal direction and includes long sleeves
with rib knit cuffs; and the entire back panel. The heavy knit
portion has less than 9 stitches per 2 centimeters in the
horizontal direction and includes the two front panels which
consist of a deep V-neckline; a full front opening with a five
button placket; and two patch pockets, with embroidered designs,
at the waist. The garment also has inside shoulder pads. The V-
neckline, placket and waistband are finished with rib knit
fabric. The fine knit fabric is 69% of the surface area of the
garment and the heavy knit is 31%. Your samples are being
returned as requested.
The essential character of each style is imparted by the
fine knit portions of the garment. Consequently, the applicable
subheading for both of the styles will be 6110.30.3055,
Harmonized Tariff Schedule of the United States (HTS), which
provides for women's sweaters, pullovers...and similar articles,
knitted: of man-made fibers: other. The rate of duty will be
34.2% ad valorem.
The garments fall within textile category designation 639.
Based upon international textile trade agreements, products of
Taiwan are subject to visa requirements and quota restraints.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport