CLA-2-61:RR:NC:TA-359:K80908
Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
Seventy-five Broad St.
New York, New York 10004
RE: The tariff classification of women’s knitwear from Hong Kong
Dear Ms. Shira:
In your letter dated December 5, 2003, which you submitted on behalf of your client, Polo Ralph Lauren, Lyndhurst, New Jersey, you requested a tariff classification ruling. The two samples that you submitted are returned, as you requested.
Style 17C18 is a woman’s knitted, sleeveless pullover sweater that consists of 100% cashmere fibers. The cable knit fabric of the sweater has nine or fewer stitches per two centimeters, measured in the direction in which the stitches are formed. The sweater features a round neckline in front with a straight neckline in the back; sleeveless armholes and a pronounced 2X2 rib knit waistband. A narrow fabric strip of 2X2 rib knit fabric finishes the neck and the armholes.
Style 17B62 is a woman’s knitted, sleeveless, “racer back” pullover that consists of 88% rayon, 12% elastane fibers. The fabric of the pullover has more than nine stitches per two centimeters, measured in the direction in which the stitches are formed. The pullover features a v-shaped neckline in the front and a straight neckline in the back. Capping finishes the neck and the armholes, while the bottom is hemmed.
The applicable subheading for the woman’s knitted pullover sweater, Style 17C18, will be 6110.12.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters --- and similar articles, knitted or crocheted: of wool or fine animal hair: of Kashmir (cashmere) goats: wholly of cashmere: sweaters: women’s or girls. The duty rate will be 4.4% ad valorem for the year 2003, and 4% ad valorem for 2004
The applicable subheading for the woman’s knitted pullover, Style 17B62, will be 6110.30.3055, HTS, which provides for sweaters, pullovers --- and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32.2% ad valorem for the year 2003, and 32% ad valorem for 2004.
The sweater falls within textile category designation 446; while the pullover falls in 639. Based upon international textile trade agreements, products of Hong Kong 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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, please contact National Import Specialist Mike Crowley at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division