The tariff classification of a woman’s pullover from China

NY M80281 February 17, 2006 CLA-2-61:RR:NC:TA:359 M80281 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a woman’s pullover from China Dear Ms. Greener: In your letter dated January 30, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 010-9283, is a woman’s sleeveless pullover that is constructed from 100% cotton, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a jabot tie collar, a deep V-neckline, and a rib knit bottom. The armholes are finished with ribbed fabric. The jabot collar was made on a circular knitting machine which precludes classification as a knit to shape garment. The applicable subheading for the pullover 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 pullover 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