The tariff classification of a woman’s pullover from China

NY M80254 February 17, 2006 CLA-2-61:RR:NC:TA:359 M80254 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Angela Yu Salty, Inc. 499 Seventh Avenue, 8th Floor, South Tower New York, NY 10018 RE: The tariff classification of a woman’s pullover from China Dear Ms. Yu: In your letter dated February 2, 2006, you requested a classification ruling. Your sample is being retained by this office. The submitted sample, style number OL150, is a woman’s sleeveless pullover that is constructed from 100% viscose, novelty knit fabric with beading on the front panel. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The fabric submitted for the front panel indicates it is continuously knit. All sides are subject to cutting and not considered knit to shape within purview of statistical note 6, chapter 61, Harmonized Tariff schedule of the United States (HTSUS). The garment features a U-neckline. You suggest that the pullover be classified in heading 6109, HTSUS. However, it is more specifically provided for in heading 6110, HTSUS. The applicable subheading for the pullover will be 6110.30.3059, HTSUS, which provides for pullovers, knitted: of manmade fibers: other…other: women’s: 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 R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division