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NY J86921

August 25, 2003

CLA-2-61:RR:NC:TA:359 J86921


TARIFF NO.: 6110.11.0030

Ms. Kate Kohmann
Limited Brands Customs Services
One Limited Parkway
Columbus, Ohio 43218

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

Dear Ms. Kohmann:

In your letter dated July 22, 2003, you requested a classification ruling on behalf of Limited Stores, Inc., Columbus, Ohio. As requested, your sample is being returned to you.

Your sample, style SW9D1082H3, is a woman’s sweater constructed from 50% wool, 32% cotton, 18% acrylic 3x3 rib knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the horizontal direction. The garment features a round neckline and long sleeves. An unattached cowl neck and unattached wrist cuffs accompany the sweater. The sweater, the neck and the cuffs are all matched as to fabric construction, style and color. You state that they are sold together under the same style number and pricing policy and they are packaged and shipped together.

The sweater, the cowl neck and the wrist cuffs are classified together as a composite good. The essential character is given by the sweater, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretations (GRI), Rule 3, noted.

The applicable subheading for the sweater will be 6110.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: sweaters: women’s. The duty rate will be 16.1% ad valorem.

The sweater falls within textile category designation 446. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Mike Crowley at 646-733-3049.


Robert B. Swierupski

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