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NY K85243

June 15, 2004
CLA-2-61:RR:NC:TA:359 K85243


TARIFF NO.: 6110.11.0030

Mr. John Imbrogulio
Nordstrom, Inc.
Customs Compliance Department
1617 Sixth Ave., Suite 1000
Seattle, WA 98101-1742

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

Dear Mr. Imbrogulio:

In your letter dated May 13, 2004, you requested a tariff classification ruling.

The submitted sample, style W9241SOFTY, is a woman’s sweater that is constructed from leather ( the collar, the shoulder areas, and approximately 75% of the front panel) and 100% wool, jersey knit fabric ( the remainder of the front panels, the back panel, the sleeves). The leather does not cover the entire front of the sweater. The outer surface of the knit fabric of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. There is a detachable hood/scarf attached to the sweater that is secured by 2 snaps at the back of the neck. The scarf/hood is constructed from 1x1 rib knit fabric and the hood has a small leather overlay where it attaches to the neck. The garment also features a pointed collar with adjustable fasteners, long sleeves with ribbed turn back cuffs, a full front opening, and 2 front side entry pockets at the waist. The bottom of the leather portions of the front are hemmed; the bottom knit portions are tubular. You state that the garment will have a full front zipper closure.

The knit fabric of the sweater imparts the essential character. The sweater and the hood/scarf are considered as a composite good. The essential character of the good is given by the sweater; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI) Rule 3, noted.

You suggest that the garment be classified in item 4203.10.4060. However the garment is precluded from heading 4203 because the entire front is not made from leather.

Your sample is being returned as requested.

The applicable subheading for the sweater will be 6110.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of wool and fine animal hair: of wool: sweaters: women’s. The rate of duty will be 16% 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.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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