CLA-2-61: RR:NC:TA:N3:356 K85590

Ms. Rita Pitts
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of a men’s cashmere sweater from Hong Kong.

Dear Ms. Pitts:

In your letter dated April 26, 2004, you requested a tariff classification ruling. As requested, your sample is being returned.

Style F45SX320 is a men’s sweater constructed from 100 percent cashmere, jersey knit fabric that measures 5 stitches per two centimeters counted in the horizontal direction. Style F45SX320 has a rib knit turtleneck; a full front opening with a zippered closure; long sleeves with rib knit cuffs; zippered slash pockets below the waist; and a rib knit bottom. The zipper and the pockets are trimmed with narrow strips of suede.

The applicable subheading for Style F45SX320 will be 6110.12.1010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of Kashmir (cashmere) goats: wholly of cashmere: sweaters: men's or boys’. The rate of duty will be 4 percent ad valorem.

Style F45SX320 falls within textile category designation 445. Based upon international textile trade agreements, products of Hong Kong 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 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, contact National Import Mary Ryan at 646-733-3271.


Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division