CLA-2-61:OT:RR:NC:WA:356
Mr. Bill Gabelman
Vandegrift Forwarding Co. Inc.
230-19 International Airport Center, Suite 250
Jamaica, NY 11413
RE: The tariff classification of a men’s sweater from China.
Dear Mr. Gabelman:
In your letter dated May 29, 2008, you requested a tariff classification ruling on behalf of Nautica Jeans Co. Your sample is being retained for our files.
Style 8S3407 / FA08S-018 is a men’s sweater constructed from both knit and woven fabrics. The garment features a rib knit stand-up collar; a full front opening with a zippered closure; long set-in sleeves; patch pockets on the chest with flaps and snap closures; zippered pockets below the waist; a woven fabric label on the left sleeve; and a wide rib knit waistband.
The entire back panel, the sleeves, and the 3 ½ inch wide waistband on the front panel are constructed from 100% wool, 2 x 2 rib knit fabric that measures 6 stitches per 2 centimeters counted in the horizontal direction. The remainder of the front panel, from the shoulders to the waistband, is constructed from 100% nylon, woven fabric with polyester fiberfill batting.
The rib knit fabric comprises over 60% of the visible surface area of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for Style 8S3407 / FA08S-018 will be 6110.11.0015, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: sweaters: men's. The rate of duty is 16% 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/.
Style 8S3407 / FA08S-018 falls within textile category designation 445. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski, Director
National Commodity Specialist Division