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June 18, 1999

CLA-2-61:RR:NC:TA:359 E82437

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055

Ms. Isabel De La Cruz
Import Manager
H.L.M. Cargo Clearance Brokers, Inc.
5567 Northwest 72nd Avenue
Miami, Florida 33166

RE: The tariff classification of a woman’s pullover from Columbia

Dear Ms. De La Cruz:

In your letter dated May 14, 1999, on behalf of Global Apparel, you requested a tariff classification ruling.

The submitted sample, style WS481, is a woman’s pullover that is constructed from 75% polyester, 25% cotton, knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a turn down collar that can also be worn up; long sleeves with elasticized cuffs; a partial front opening with a zipper closure; 2 inset side seam pockets in the waist area; and an elasticized bottom. The sample is returned as requested.

The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s pullovers, knitted: of man-made fibers: other. The duty rate will be 33.1% ad valorem.

The pullover falls within textile category designation 639. Based upon international textile trade agreements products of Columbia are subject to the requirement of a visa.

You state in your letter that the garment will be assembled in Columbia from U.S. component parts. From the information and the sample submitted, it is our opinion that the operations performed in Columbia to create the pullover, namely sewing and cutting, are considered proper assembly operations or are incidental to the assembly process. Therefore, upon compliance with the documentary requirements of Customs Regulations [19CFR 10.24 and 10.16(a)] the imported pullover may be entered under subheading 9802.00.80, Harmonized Tariff Schedule of the United States (HTS), subject to duty upon the full value of the imported assembled article, with allowances made for the value of the U.S. components incorporated therein. The information substantiating 9802.00.80 must be submitted at the time of entry.

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.USTREAS.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 212-637-7077.

Sincerely,

Robert B. Swierupski
Director,

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