CLA-2-61:RR:NC:TA:359 L83239
Ms. Bernadette Purcell
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of a woman’s knit ensemble and a pullover from Jordon
Dear Ms. Purcell:
This letter is being issued to replace NY ruling letter L82037 which contained typographical errors. The letter with corrections follows.
In your letter dated January 24, 2005, you requested a classification ruling. As requested, your sample is being returned to you.
Your sample, style A60161, is comprised of a woman’s 93% cotton, 7% spandex knit pullover and a two-piece woman’s 92% cotton, 8% spandex knit ensemble. Each garment of the ensemble of style A60161 is made up in identical fabric and put up for retail sale together. The ensemble is comprised of an upper body garment, a cardigan; and a lower garment, a pair of trousers. Both components of the ensemble are of the same color, style, composition, and are of corresponding colors and are corresponding sizes. The outer surface of the fabric of the ensemble measures more than nine stitches per two centimeters in the horizontal direction. The cardigan features a mock collar, long sleeves with banded cuffs, a full front zippered closure, front pockets and a banded bottom. The trousers feature an elastic waistband and a long hemmed leg opening. The pullover of style A60161 features a round neckline, short hemmed sleeves and a hemmed bottom.
The applicable subheading for the cardigan will be 6104.22.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of cotton: blouses, shirts and tops. The duty rate will be 16.5% valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6110.20.2075.
The applicable subheading for the pairs of trousers will be 6104.22.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ ensembles, knitted: of cotton: trousers or breeches. The duty rate will be 14.9% ad valorem. This is the rate that would be applicable if the garment was entered separately and classified in subheading 6104.62.2011.
The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The duty rate will be 16.5% ad valorem.
The cardigan falls within textile category designation 339. The pair of trousers falls within textile category designation 348. The pullover falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 Camille R. Ferraro at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division