CLA-2-61:OT:RR:NC:3:359

Mr. Douglas Hwee
Ohana Customs
43 Rhodes Street
New Hyde Park, NY 11040

RE: The tariff classification of a woman’s pullover and a woman’s jacket from China.

Dear Mr. Hwee:

In your letter dated July 13, 2008 you requested a classification ruling on behalf of your client Republic Clothing Corp. As requested, your samples are being returned to you.

Style number S10341 is a woman’s pullover that is constructed from 100% polyester pile fabric. The outer surface of the pullover measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline with a folded collar, long sleeves with hemmed bottoms, a kangaroo pouch pocket at the front waist area, and a hemmed bottom.

Style number S10507 is a woman’s jacket which extends to below the waist. The garment is constructed from 100% polyester knitted fabric that has been brushed on both the inner and outer surfaces. The jacket features a stand-up collar, long tapered sleeves, a full front zippered opening, two front vertical inset pockets with zipper closures, a draw cord tightener at the waist with a barrel lock, and a straight garment bottom. The applicable subheading for the pullover of style S10341 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers: other: other: other: other: other: women’s or girls. The duty rate will be 32 percent ad valorem. The applicable subheading for the jacket of style S10507 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.2 percent 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/.

The pullover of style S10341 falls within textile category designation 639. The jacket of style S10507 falls within textile category designation 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 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 Francine Vivona-Brock at 646-733-3049.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division