United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L85712 - NY L85762 > NY L85761

Previous Ruling Next Ruling
NY L85761





July 1, 2005

CLA-2-61:RR:NC:TA:359 L85761

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.1520; 6110.20.2075

Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
56 Roland Street, Suite 303
Boston, MA 02129-1223

RE: The tariff classification of a woman’s sweater and pullover from China or Hong Kong

Dear Mr. Lynch:

In your letter dated June 17, 2005, you requested a classification ruling on behalf of Susan Bristol, Inc.

A sample of a woman’s garment was submitted, identified as style 1554116. The garment is described as a two-layer garment with both pieces being joined at the shoulders and also at the bottom hem. The sample will be returned as you have requested.

The outer garment is constructed of 47% mohair, 30% nylon and 23% acrylic blended knit fabric. It is a long sleeved garment, with a ribbon decorated slightly scooped neckline and decorative beads and ribbons affixed to the front panel. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters measured in the direction in which the stitches were formed.

The inner garment is made of finely knit fabric composed of 60% cotton and 40% acrylic fiber yarn. The garment features long sleeves and a jewel neckline. The outer surface of the fabric measures more than 9 stitches per 2 centimeters measured in the direction in which the stitches were formed.

You stated in your letter that you believed that the two garments were inseparable for classification purposes. We have examined the garments and found that the attachment to each other is slight and consists of a tacking stitch placed at each shoulder and at each side seam at the bottoms of the garments. The garments can be separated easily and without causing damage to either one. They are not dependent upon each other for wear and are capable of being used separately. We will treat them as separate garments for purposes of classification.

The applicable subheading for the outer garment of style 1554116 will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pulloversand similar articles, knitted or crocheted: Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair: Sweaters: Women’s or girls. The duty rate will be 17 percent ad valorem.

The applicable subheading for the inner garment of style 1554116 will be 6110.20.2075 HTS, which provides for sweaters, pulloversand similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The duty rate will be 16.5 percent ad valorem.

The outer garment of style 1554116 falls within textile category designation 446. The inner garment of style 1554116 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: