The tariff classification of women’s knit garments from Hong Kong or China

NY M80576 February 27, 2006 CLA-2-61:RR:NC:N3:359 M80576 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Carolyn Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of women’s knit garments from Hong Kong or China Dear Ms. Malina: In your letter dated February 10, 2006, you requested a classification ruling. You submitted four styles of garments identified by dual style numbers to indicate misses and petite sizes, or misses and women’s sizes. These samples will be returned as you have requested. Style 39097 (misses) and 39108 (petite), is a fine knit cardigan. The fabric of the garment, constructed of 96% cotton, 3% nylon and 1% spandex, 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 cardigan features a jewel neckline, a seven button full front opening, rib knitting at the bottom of the body panels and at the sleeve ends, and long sleeves. 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 shoulders, and a contoured neckline. The sleeves are knit to shape with a self start bottom, self finished sides and full fashion marks at the armholes. The placket fabric is knit to shape. All the components are looped and linked to form the finished garment. Style 39432 (misses) and 40042 (petite), is a fine knit pullover. The fabric of the garment, constructed of 96% cotton, 3% nylon and 1% spandex, 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 pullover features a jewel neckline, and short sleeves, with rib knitting at the bottom of the body panels and at the sleeve ends. 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 shoulders, and a contoured neckline. The sleeves are knit to shape with a self start bottom, self finished sides and full fashion marks at the armholes. All the components are looped and linked to form the finished garment. Style 66667 (misses) and 66747 (petite), is a fine knit pullover. The fabric of the garment, constructed of 96% cotton, 3% nylon and 1% spandex, 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 pullover features a v neckline, and long sleeves, with rib knitting at the bottom of the body panels and at the sleeve ends. 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 shoulders, and a contoured neckline. The sleeves are knit to shape with a self start bottom, self finished sides and full fashion marks at the armholes. All the components are looped and linked to form the finished garment. Style 60059 (misses) and 60060 (women’s), is a fine knit pullover. The fabric of the garment, constructed of 96% cotton, 3% nylon and 1% spandex, 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 pullover features a jewel neckline, and long sleeves, with rib knitting at the bottom of the body panels and at the sleeve ends. 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 shoulders, and a contoured neckline. The sleeves are knit to shape with a self start bottom, self finished sides and full fashion marks at the armholes. All the components are looped and linked to form the finished garment. The applicable subheading for the garments will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knit 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. 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 garments 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