CLA-2-61:OT:RR:NC:3:359

Ms. Cheryl Vandergraff
DC Shoes, Inc.
1333 Keystone Way Unit A
Vista, CA 92081

RE: The tariff classification of woman’s sweater vest from China.

Dear Ms. Vandergraff:

In your letter dated October 22, 2008 you requested a classification ruling. As requested, your sample is being returned to you.

The submitted sample, style Family 63450022, is a woman’s sleeveless sweater vest that is constructed from 55% silk and 45% cashmere jersey fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features oversized armholes with rib knit trim, a v-shaped front neckline with rib knit trim, and a rib knit garment bottom.

Based on the 55% silk and 45% cashmere fiber content, style Family 63450022 is classified as a garment of other textile materials under subheading 6110.90.90. At the statistical level, style Family 63450022 is classified as a sweater that is subject to wool restraints, therefore, properly classified under 6110.90.9028, HTSUS. The applicable subheading for the sweater vest will be 6110.90.9028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: sweaters for women or girls: subject to wool restraints. 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 sweater vest falls within textile category 446. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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