The tariff classification of a woman’s pullover and a woman’s cardigan from China

NY M80411 March 2, 2006 CLA-2-61:RR:NC:TA:359 M80411 CATEGORY: Classification TARIFF NO.: 6110.30.3057 Mr. William Sun WTS Customs Brokerage Co., Inc. 8901 S. La Cienega Blvd., Suite 110 Inglewood, CA 90301 RE: The tariff classification of a woman’s pullover and a woman’s cardigan from China Dear Mr. Sun: In your letter dated February 8, 2006, on behalf of Ultimate Apparel, Inc., 17800 Castleton St., Suite 665, City of Industry, CA 91748, you requested a classification ruling. Your samples are being retained by this office. You submitted two samples of women’s garments that are constructed from 74% rayon, 26% nylon, 1x1 rib knit fabric. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS), the garments are knit to shape with full fashion marks at the armholes and have a stitch count of more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric and in the direction that the stitches were formed. The stitch count does not reflect the purl stitches. Style 128436 is a pullover that features a U-neckline and a finished bottom. Decorative openwork narrow trim finishes the neckline. Style 128648 is a cardigan that features a deep V-neckline, long sleeves, a full front opening with 5 button closures, and a finished bottom. Decorative openwork narrow trim finishes the neckline, the sleeves, and the placket. The applicable subheading for the pullover and the cardigan will be 6110.30.3057, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted: of man made fibers: other…other: women’s: knit to shape articles described in statistical note 6 to this chapter. 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 two garments fall 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