CLA-2-:RR:NC:N3:359 G85916
Mr. Donald S. Simpson
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of three women’s knit garments from Hong Kong.
Dear Mr. Simpson:
In your letter dated January 29, 2001, you requested a ruling on behalf of Jones Apparel Group USA, Inc. on tariff classification. Your samples are being returned.
You submitted three samples of women’s 100% wool, knit garments. Style 121220438 is a merino wool knit coat that extends from the shoulders to below the knees. The coat features a mandarin collar; long hemmed sleeves; a full front opening with 7 button closures; 2 front inset vertical pockets below the waist; 2 belt loops; a self-fabric tie belt; and a hemmed bottom.
Style 121360288 is a lambswool double knit sweater with a detachable faux fur collar. The collar can be attached to the neck of the sweater with 7 snap closures. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater features long hemmed sleeves; a full front opening with a zipper closure; 2 front flap pockets in the waist area; and a hemmed bottom.
The sweater and the faux fur collar are considered as a composite good. The essential character is imparted by the sweater; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.
Style 121370278 is a lambswool knit coat that extends from the shoulders to below the knees. The coat features a round neckline; long hemmed sleeves; a full front opening with 7 snap closures; 2 belt loops; a fake suede tie belt; and a hemmed bottom.
The applicable HTS subheading for the sweater will be 6110.10.2030, which provides for women’s sweaters…and similar articles, knitted: of wool or fine animal hair: other. The general rate of duty will be 16.3% ad valorem.
The applicable HTS subheading for the two coats will be 6102.10.0000, which provides for women’s overcoats…and similar articles, knitted, other than those of heading 6104: of wool or fine animal hair. The general rate of duty will be 59.6 cents/kg + 17.5% ad valorem.
The two coats fall within textile category designation 435. The sweater falls in category 446. 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.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 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 Michael Crowley at 212-637-7077.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division