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NY M86254




September 27, 2006

CLA-2-61:RR:NC:WA:359 NY M86254

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3020

Mr. Alan R. Klestadt
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP Counselors At Law
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of a woman’s sweater from China.

Dear Mr. Klestadt:

In your letter dated August 29, 2006, on behalf of your client Regatta, USA, LLC., you requested a classification ruling for a woman’s sweater. Your sample is being returned as requested.

Your sample, Style DXHF2047, is a woman’s sweater constructed from 55% acrylic and 45% cotton knit fabric. The outer surface of the garment measures less than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a round neckline, long sleeves, and a tubular bottom. An unattached cowl neck accompanies the sweater. The cowl neck and sweater are matched as to fabric construction, style and color. You state that they will be sold together under the same style number and pricing policy, and will be packaged and shipped together.

The sweater and cowl neck are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of Style DXHF2047 is imparted by the sweater.

The applicable subheading for the sweater, Style DXHF2047 will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweatersand similar articles, knitted or crocheted: of man-made fibers: Other: Other: Other, other, Other: sweaters: women’s. The duty rate will be 32% 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 DXHF2047 falls within textile category designation 646. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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