The tariff classification of women’s knit garments from Mongolia

NY L87289 September 22, 2005 CLA-2-61:RR:NC:TA:359 L87289 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6104.62.2006 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of women’s knit garments from Mongolia Dear Ms. Purcell: In your letter dated September 7, 2005, you requested a tariff classification ruling. Your samples are being returned as requested. The submitted samples, style A70134, is a woman’s three-piece garment comprised of a cardigan, a pullover and a crop pant. The garments are constructed from 95% cotton and 5% spandex. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style A70134, the cardigan, features a drawstring hood, long sleeves with loose-fitting ribbed cuffs, a full front opening with a zipper closure, front kangaroo style pockets in the waist area, and a loose-fitting ribbed bottom. The pockets are made from eyelet knit fabric. Style A70134, the pullover, is made from eyelet knit fabric and features a round neckline, short hemmed sleeves, and a hemmed bottom. Style A70134, the crop pant, features an elasticized waistband, vertical inset pockets at the waist, and crop leg openings finished with eyelet knit fabric with slits. The applicable subheading style A70134, the cardigan and pullover, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The HTS subheading for style A70134, the pant, will be 6104.62.2006, which provides for women’s trousers, knitted: of cotton: other: trousers and breeches: women’s: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 14.9% ad valorem. The cardigan and pullover fall within textile category designation 339. The pant falls in category 348. 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, National Commodity Specialist Division