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NY 893960

CLA-2-61:S:N:N5: 359 893960


TARIFF NO.: 6110.90.0042

Mr. Robert T. Stack
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036

RE: The tariff classification of a woman's sweater from Korea.

Dear Mr. Stack:

In your letter dated January 14, 1994, on behalf of May Department Stores International, Inc., St. Louis, Missouri, you requested a tariff classification ruling.

Style SIM 3323 is a woman's knit pullover sweater that consists of 55 percent ramie and 45 percent acrylic fibers. The fabric of the sweater is constructed with fewer than nine stitches per two centimeters measured in the horizontal direction. The sweater features a crew neck, long sleeves with rib knit cuffs and a rib knit waistband. The front panel of the sweater is embroidered with decorative yarns.

Your sample is being returned.

The applicable subheading for the garment will be 6110.90.0042, Harmonized Tariff Schedule of the United States (HTS), which provides for "Sweaters, pullovers...and similar articles, knitted or crocheted: Of other textile materials: Sweaters: Women's or girl's: Other. The rate of duty will be 6 percent ad valorem.

You also inquire about the country of origin of the sweater if it is produced in two countries. You state that the yarn is spun in Korea, which is also the country where the back panel, the neck and the sleeves of the sweater are knit to shape. The yarn for the front panel is sent to China where it is knit into the panel and the panel is embroidered. The final step in the processing of the sweater occurs when the front panel is sent to Korea and assembled with the other pieces to form the finished sweater. You believe that the country of origin of the sweater is Korea and you cite several Headquarters' decisions which support your view. We agree that, in the circumstances described, the country of origin for Style SIM 3323 is korea.

The sweater falls within textile category designation 845. Based upon international textile trade agreements, products of Korea are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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