The tariff classification of four women’s pullovers from various countries

NY M80035 February 21, 2006 CLA-2-61:RR:NC:TA:359 M80035 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Debbie Bell Beall’s Imports, Inc. 1806 38th Avenue East Bradenton, FL 34208 RE: The tariff classification of four women’s pullovers from various countries Dear Ms. Bell: In your letter dated February 2, 2006 you requested a classification ruling. Your samples are being returned as requested. You submitted four samples of women’s pullovers that are constructed from chief weight cotton, finely knit fabric. The outer surface of the garments measures more than 18 stitches per 2 centimeters in the direction that the stitches were formed. The stitch count precludes classification as knit to shape garments and does not meet the requirements of statistical note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). Style PBM47306 is constructed from 100% cotton, knit fabric and features a round neckline, ¾ inch long hemmed sleeves, side slits, and a hemmed bottom. Style CBM426 is constructed from 100% cotton, knit fabric and features a round neckline, short hemmed sleeves, and a hemmed bottom. Style CBP466 is constructed from 100% cotton, knit fabric and features a round neckline, short hemmed sleeves, side slits, and a hemmed bottom. Embroidered designs are on the front panel. Style BSKM490 is constructed from 95% cotton, 5% spandex knit fabric and features a round neckline, short hemmed sleeves, and a hemmed bottom. The applicable subheading for the four pullovers will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s: other. The duty rate will be 16.5% 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 four pullovers fall 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