CLA-2-61:OT:RR:NC:TA:359
Ms. Gail Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
NY, NY 10004
RE: The tariff classification of a women’s sweater from China.
Dear Ms. Cumins:
In your letter dated October 9, 2008, you requested a classification ruling on behalf of Intertex Apparel Ltd. Your sample is being returned as per your request.
Style E1189WS is a women’s sweater constructed of a 100% acrylic openwork novelty knit fabric. The sweater features a deep modified cowl front neckline and short sleeves. Ribbed knit self-start bottoms are found at the sleeve endings and garment bottom. The sweater extends to below the waist.
Man-made sweaters are specifically provided for under 6110.30.3020, HTSUS. Accordingly, your suggested classification under 6114, HTSUS, is not applicable.
The applicable subheading for Style E1189WS will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other . . . Sweaters: Women’s. The duty rate will be 32% 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/.
Style E1189WS falls within textile category 646. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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