The tariff classification of a woman’s knit pullover from China

NY L89566 January 25, 2006 CLA-2-61:RR:NC:N3:359 L89566 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Lisa E. Girvin Eddie Bauer P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a woman’s knit pullover from China Dear Ms. Girvin: In your letter dated December 29, 2005, you requested a classification ruling. You submitted a sample of a woman’s knit pullover made of 94% modal and 6% spandex finely knit fabric. The garment features long sleeves, a scoop neckline and a tie collar. The garment is identified by the following style numbers: 009-1755(regular sizes; 009-1756(petite sizes); and 009-1757(tall sizes). The panels of the garment are cut and sewn together. Your sample will be returned as you have requested. In your letter you requested classification of this garment under Harmonized Tariff Schedule number 6110.30.3055. That number has been replaced in the 2006 edition of the Tariff Schedule of the United States (HTSUS) by 6110.30.3057 and 6110.30.3059, dependent upon certain construction features of the garment. The applicable subheading for the pullover will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The pullover falls within textile category designation 639. 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division