The tariff classification of women’s knit garments from Jordan

NY M80482 February 28, 2006 CLA-2-61:RR:NC:N3:359 M80482 CATEGORY: Classification TARIFF NO.: 6110.20.2077; 6110.20.2079 Lisa York Target Customs Brokers, Inc. 33 South Sixth Street Mail Stop 3315 Minneapolis, MN 55402 RE: The tariff classification of women’s knit garments from Jordan Dear Ms. York: In your letter dated February 7, 2006, you requested a classification ruling on behalf of Target Corporation. You submitted two samples of women’s knit garments, identified as styles 133601 and 133602. You also submitted the component pieces for each of these garments. Your samples will be returned as you have requested. Style 133601 is a women’s cardigan, made of 100% cotton knit fabric. The fabric of the garment measures more than 9 stitches per 2 centimeters counted in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The garment features a full front v neck shaped opening with 8 faux pearl buttons, front and back yokes, gathered lower panels for a blousing effect, rib knitting on the panel bottoms and sleeve ends, and short sleeves. The front panel is knit in a continuous sequence with the upper front yoke, with only different colored yarn to show that there are supposed to be two components. The back panel is knit in the same fashion. There is a different colored yarn to differentiate between the lower portion of the back of the garment and the upper yoke, but it is knit in a continuous piece and cannot be considered knit to shape components. A change in color does not qualify as an acceptable line of demarcation. This office is retaining the back garment piece while returning all other parts of the sample as well as the sample itself. Style 133602 is a women’s pullover, made of 100% cotton knit fabric. The fabric of the garment measures more than 9 stitches per 2 centimeters counted in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The sleeveless garment features a scoop neck and a straight bottom. The front panel is knit to shape with a self start bottom, self finished sides, full fashion marks at the armholes, and a contoured neckline. The back panel is knit to shape with a self start bottom, self finished sides, full fashion marks at the armholes and a contoured neckline. Although the slope of the shoulder is overcast and sewn with tape to reinforce the seam, the seam of the shoulder is linked and looped. The minor cutting and sewing at the shoulder to effect the shoulder slope is acceptable. The armholes and neckline are finished with knit capping trim. All the components are looped and linked to form the finished garment. The applicable subheading for style 133602 will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 16.5% ad valorem. The applicable subheading for style 133601 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: 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/. Styles 133601 and 133602 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division