CLA-2-61:RR:NC:TA: 359 I84948
Ms. Amanda Wilson
Dillard’s, Inc.
Customs Compliance Dept.
1600 Cantrell Road
Little Rock, Arkansas 72201
RE: The tariff classification of five women’s knit garments from Macau
Dear Ms. Wilson:
In your letter dated August 7, 2002, you requested a tariff classification ruling.
You submitted five samples of women’s knit garments. The outer surface of each of the five garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Each of the five garments extends from the shoulder to the mid-thigh area. Style S31DW270 is a 100% cotton, sleeveless pullover that features a scoop neckline, 2 side slits, and a hemmed bottom.
Style S31DW271 is a 55% cotton, 45% polyester cardigan that features a hood, short hemmed sleeves, a full front opening with a zipper closure, 2 side seam pockets in the waist area, 2 side slits, and a hemmed bottom.
Style S31DW272 is a pullover that is constructed from 100% polyester, openwork net fabric. The garment features a round neckline with a V-front, long hemmed sleeves, 2 side seam pockets in the waist area, 2 side slits, and a hemmed bottom.
Style S31DW279 is a cardigan that is constructed from 100% polyester, openwork net fabric. The garment features a hood, long hemmed sleeves, a full front opening with a zipper closure, front pouch pockets in the waist area, 2 side slits, and a hemmed bottom.
Style S31DW384 is a pullover that is constructed from 60% cotton, 40% polyester openwork, net fabric. The garment features a V-neckline, short hemmed sleeves, and a hemmed bottom.
Your samples are being returned as requested.
The applicable subheading for styles S31DW270, S31DW271, and S31DW384 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted: of cotton: other…other: women’s. The duty rate will be 17.3% ad valorem.
The applicable subheading for styles S31DW272 and S31DW279 will be 6110.30.3055, which provides for sweaters, pullovers…and similar articles, knitted: of man made fibers: other…other: women’s. The duty rate will be 32.4% ad valorem.
Styles S31DW270, S31DW271 and S31DW384 fall within textile category designation 339. Styles S31DW272 and S31DW279 fall in category 639. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of a visa.
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 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 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division