CLA-2-61:S:N:N3I:361 855625

Felix Montesino
R. H. Macy Corporate Buying
Eleven Penn Plaza
New York N.Y.10001-2006

RE: The tariff classification of a woman's knit sweater from Japan.

Dear Mr. Montesino:

In your letter dated August 22, 1990, you requested a classification ruling.

The submitted garment, style # A-0252B, is a woman's sweater made from a 100% acrylic knit fabric. The fabric of the sweater is constructed with less than nine stitches per two centimeters measured in the horizontal direction. The sweater is shaped so that the back reaches to the mid-thigh area and the front ends are rounded and meet slightly below the waist. The sweater features a full front opening with no closures, two pleats in the front and wide 3/4 length sleeves with cuffs.

The sample is being returned as you requested. The applicable subheading for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit sweaters of man-made fibers. The rate of duty will be 34.2 percent ad valorem. The sweater falls within textile category designation 646. Based upon international textile trade agreements, products of Japan are subject to neither visa requirements nor quota restraints.

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