CLA-2-61:RR:NC:TA: 359 J81969
Ms. Esta Knipper
UTC Overseas, Inc.
420 Doughty Blvd.
Inwood, NY 11096
RE: The tariff classification of a woman’s sweater from China
Dear Ms. Knipper:
In your letter dated March 7, 2003, on behalf of M. Magtague Co. Ltd, 11 Hok Yuen St., Kowloon, Hong Kong, you requested a tariff classification ruling.
The submitted sample, style number M618037, is a woman’s sweater that is made from 100% cashmere (outer layer) and a 100% silk, knit lining. You state that the overall fiber content is 56% silk, 44% cashmere. The outer surface of the garment measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The garment features a turn down collar, long sleeves with ribbed edge cuffs, a partial front opening with 8 button closures, and a ribbed edge bottom.
The essential character of the garment is given by the cashmere outer layer; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI) Rule 3, noted.
Your sample is being returned.
The applicable subheading for the sweater will be 6110.12.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of Kashmir (cashmere) goats: wholly of cashmere: sweaters: women’s. The duty rate will be 4.4% ad valorem.
The sweater falls within textile category designation 446. Based upon international textile trade agreements products of China 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 Mike Crowley at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division