The tariff classification of women’s pullovers from China

NY L89229 December 7, 2005 CLA-2-61:RR:NC:TA:359 L89229 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6110.30.3055 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of women’s pullovers from China Dear Ms. Shira: In your letter dated November 28, 2005, you requested a classification ruling on behalf of Reference Point. You submitted two samples of pullovers identified as style “A” and style “B”. Both will be returned as you have requested. Style “A” is made of 70% acrylic and 30% nylon rib knit fabric. The garment features a round neckline, ¾ length raglan sleeves and a finished bottom. Style “B” is made of 100% cotton rib knit fabric. The outer surface of both garments measures in excess of 9 stitches per two centimeters measured in the direction in which the stitches were formed. In your letter you asked how the stitch count of the garments is determined. In CBP Headquarters letter 955083, dated January 24, 1994 the following was stated: “In a Headquarters’ telegram, reference 009776, dated October 17, 1985, dispatched to import specialists, the issue of how to count knit stitches on rib knit fabric was addressed. That telegram stated: “For rib knits, which have wales that have knit stitches and wales that have purl stitches, both must be counted, since both represent recognized stitches in knitting technology. This can be accomplished simply by counting both the wales of knit stitches and the purl stitches in one inch of fabric, using one side of the fabric. In the simplest terms you are counting the number of columns of stitches in both the ridge and the valley (a 1 X 1 rib would be 2, whereas a 2 X 1 rib would be 3 in each ridge and valley). The count should be accomplished across the full inch.’” This methodology is still in effect today and is the manner in which it was ascertained that both of the submitted garments stitch counts exceeded 9 stitches per two centimeters, measured on the outer surface of the fabric in the direction in which the stitches were formed. In your letter you also inquired as to the impact the US-Chinese Memorandum of Understanding would have on the classification of these garments, and if these garments would be excluded from quota restraints based upon the MOU. CBP classification is based upon the Harmonized Tariff Schedule of the United States. The MOU will impact upon the 2006 HTSUSA which has not yet been published. The statistical breakout, which would govern classification of certain garments of heading 6110, is not yet formalized and therefore, it would be premature, at this time, for this office to comment on the applicability of such notes. The applicable subheading for style “A” will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls. The duty rate will be 32% ad valorem. The applicable subheading for style “B” will be 6110.20.2075, HTSUSA, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style “A” falls within textile category designation 639. Style “B” 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, National Commodity Specialist Division