CLA-2-61:RR:NC:TA:N3:356 I80683
Ms. Shelly Monahan
Seattle Pacific Industries, Inc.
P. O. Box 58710
Seattle, WA 98138
RE: The tariff classification of a men’s knit and leather sweater from China.
Dear Ms. Monahan:
In your letter dated April 9, 2002, you requested a tariff classification ruling. As requested, your sample will be returned.
Style R392305 is a men’s sweater constructed from leather and knit fabric. Style R392305 features a rib knit spread collar; a full front opening with a zippered closure; long self-finished sleeves; inset pockets below the waist; and a straight bottom.
The sleeves, the collar, the entire back panel, and the left and right sides of the front panel are of 50 percent acrylic, 50 percent wool, double knit fabric that measures 9 stitches per two centimeters counted in the horizontal direction. The remainder of the front panel is of suede leather.
You have stated that the leather portion comprises 30 percent of the weight of the garment and that the knit portion comprises 72 percent of the visible surface area. The knit portion imparts the essential character to the garment. Consequently, the applicable subheading for Style R392305 will be 6110.30.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: containing 25 percent or more by weight of leather: sweaters: men’s or boys’. The duty rate will be 6 percent ad valorem.
At the time of entry, Customs may verify the actual fiber content of Style R392305. If the fiber content differs from the content indicated in your letter, the tariff classification may change from the information indicated above.
Style R392305 falls within textile category designation 645. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints.
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.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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division