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April 9, 1999

CLA-2-61:RR:NC:WA:361 D89228

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.10.1060; 6110.20.2075; 6110.90.1060; 6114.10.0070; 6114.20.0060; 6114.90.1060

Ms. ToRay Henry
Import Manager
Speed Sourcing, Inc.
2140 City Gate Drive
Columbus, Ohio 43219

RE: The tariff classification of a woman’s pullover and “shrug” from China and Hong Kong..

Dear Ms. Henry:

In your letter dated March 10, 1999, you requested a classification ruling for a woman’s pullover and attached “shrug.” The item is being returned, as you requested.

The submitted item, style 3299/9504040C, is made up of two garments, a sleeveless pullover and a “shrug” tacked at the top of the shoulder straps to the inner seam of the “shrug.” Style 3299/9504040C is constructed from 80% cotton, 18% nylon, 2% spandex knit fabric. This item will also be imported under styles 3299/9504040CM in 100% cashmere and 3299/9504040S in 79% silk, 18% nylon and 3% spandex.

The sleeveless pullover features 1/4 inch shoulder straps; a V-neckline in front and back; a drawstring above the waist; and a rib knit waistband.

The “shrug” is worn on the upper part of the body, and extends from the shoulders for approximately eight inches in the back. The garment is open in front, and has two small panels that cover the shoulders. The garment has long sleeves finished in a rib knit, and a tubular knit that finishes the bottom and front opening.

Although you have indicated that the two garments are permanently attached, they are simply tacked together, and may be easily detached without damage to either garment.

The applicable subheading for the pullover of style 3299/9504040C will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers...and similar articles, knitted or crocheted, of cotton, other, women or girls. The rate of duty will be 18.6 percent ad valorem.

The applicable subheading for the pullover of style 3299/9504040CM will be 6110.10.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers...and similar articles, knitted or crocheted, wholly of cashmere, other, women or girls. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the pullover of style 3299/9504040S will be 6110.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers...and similar articles, knitted or crocheted, containing 70% or more by weight of silk or silk waste, other, women or girls. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the “shrug” of style 3299/9504040C will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, other, women or girls. The rate of duty will be 11.2 percent ad valorem.

The applicable subheading for the “shrug” of style 3299/9504040CM will be 6114.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of wool or fine animal hair, other, women or girls. The rate of duty will be 14.5 percent ad valorem.

The applicable subheading for the “shrug” of style 3299/9504040S will be 6114.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, containing 70 percent or more by weight of silk or silk waste, other. The rate of duty will be 3.4 percent ad valorem.

The pullover of style 3299/9504040C falls within textile category designation 339; the pullover of style 3299/9504040CM falls within textile category designation 446; the pullover of style 3299/9504040S falls within textile category designation 739; the shrug of style 3299/9504040C falls within textile category designation 359; the shrug of style 3299/9504040CM falls within textile category designation 459; the shrug of style 3299/9504040S falls within textile category designation 759. Based upon international textile trade agreements, products of China and Hong Kong are subject to a visa requirement and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 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.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029.

Sincerely,

Robert B. Swierupski
Director,

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