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NY J88668

September 19, 2003

CLA-2-61:RR:NC:TA:359 J88668


TARIFF NO.: 6110.20.2020

Mr. Joe Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of two women’s sweaters from Vietnam

Dear Mr. Hoffacker:

In your letter dated August 29, 2003, on behalf of Norton McNaughton, 250 Rittenhouse Circle, Bristol, PA 19007, you requested a tariff classification ruling.

You submitted two samples. Style number JG2FTBV2 is a woman’s sweater that is constructed from 100% cotton, openwork net fabric. The sweater features a crew neckline, long sleeves with ribbed cuffs, a full front opening with a zipper closure, and a ribbed bottom.

Style number JG2FTCUU is a woman’s sleeveless pullover sweater that is constructed from 100% cotton, openwork net fabric. The garment features a round neckline, and a ribbed bottom.

In your ruling request, you recommended classification of style JG2FTBV2 as a jacket under HTS 6102.20.0010 and style JG2FTCUU as a pullover under HTS 6110.20.2075, however, both garments are properly classified under HTS 6110.20.2020. The fabric of the garments does not provide warmth and protection from the elements. Also, due to the construction of the fabric, the stitches on the outer surface cannot be counted in the direction the stitches were formed.

Your samples are being returned as requested.

The applicable subheading for each sweater will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters, knitted: of cotton: otherother: women’s. The rate of duty will be 16.9% ad valorem.

Each sweater falls within textile category designation 345. Based upon international textile trade agreements products of Vietnam 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.cbp.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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