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NY N022982





February 21, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3020; 6110.20.2020

Ms. Gail Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, NY 10004

RE: The tariff classification of two woman’s sweaters from Hong Kong or other Asian countries.

Dear Ms. Cumins:

In your letter dated February 1, 2008 you requested a classification ruling on behalf of your client Ralsey Group limited. As requested, your samples are being returned to you.

Style 186-513 is a woman’s sweater that is constructed from 55% acrylic and 45% cotton knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment reaches to below the waist. The garment features a 2x2 rib knit rounded neckline and placket, a full front opening with five button closures, two patch pockets at the waist, long sleeves with a 2x2 rib knit finish, and a 2x2 rib knit garment bottom finish.

Style 7226R is a woman’s sweater that is constructed from 60% cotton and 40% acrylic knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment reaches to below the waist. The garment features a rib knit mock-neck collar, a full front zippered opening, two inset pockets at the waist, long sleeves with a rib knit finish, and a rib knit garment bottom finish.

You asserted that both garments be classified as jackets under 6102, HTSUS. However, we note that both of these styles consist of knitted fabric which is normally found on sweaters. In addition, both garments are worn in the same manner as a sweater. Therefore, both garments are properly classified as sweaters which are specifically provided for under 6110, HTSUS.

The applicable subheading for style 186-513 will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): other: other: sweaters: women’s. The duty rate will be 32% ad valorem.

The applicable subheading for style 7226R will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton (con): other: other: sweaters: women’s. The duty rate will be 16.5% 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 186-513 falls within textile category 646. Style 7226R falls within textile category 345. 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,

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