CLA-2-61:RR:NC:TA:359 K86017
Ms. Melba R. Dairo
Federarted Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a woman’s pullover from China
Dear Ms. Dairo:
In your letter dated May 6, 2004, you requested a tariff classification ruling.
The submitted sample, style number 48404 is a set comprised of a 76% silk, 21% nylon, 3% spandex, knit pullover and a detachable metal brooch that is pinned on the front neckline. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-front and V-back neckline, ¾ length tubular hemmed sleeves, and a tubular hemmed bottom.
The pullover and the brooch are considered as a set. The essential character is given by the pullover. Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.
Your sample is being returned as requested.
The applicable subheading for the set will be 6110.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of other textile materials: containing 70 percent or more by weight of silk or silk waste: other: women’s. The rate of duty will be 0.9% ad valorem.
Although style 48404, the set, is classified under one (HTS) subheading, under some circumstances each item in the set may require a visa. The pullover falls within textile category designation 739. The metal brooch is neither subject to quota nor visa requirements. Based upon international textile trade agreements category 739 from China is neither subject to quota nor the requirement of a visa.
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