CLA-2-61:RR:NC:TA:359
Ms. Yvonne Long
Hugo Boss USA, Inc.
270 Elan Court
Midway, GA 31320
RE: The tariff classification of a woman’s pullover from China.
Dear Ms. Long:
In your letter dated March 23, 2007, you requested a classification ruling. Your sample is being returned as requested.
The submitted sample, style F2235, is a woman’s sleeveless pullover that is constructed from 55% silk, 45% Kashmir knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a cross over front that forms a V-neck, a modified expanded racer-styled back, and a ribbed bottom. The neckline is finished with ribbed fabric that is adorned with beads and sequins. This garment has sufficient coverage at the upper back to be considered a pullover under 6110, HTSUS. Therefore, your suggested classification under 6114, HTSUS, is not applicable.
The applicable subheading for the pullover will be 6110.90.9077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of other textile materials: other: subject to wool restraints: women’s. The duty rate will be 6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The pullover falls within textile category 438. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division