The tariff classification of a woman’s pullover from China

NY M80580 March 7, 2006 CLA-2-61:RR:NC:N3:359 M80580 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Stacy Bauman American Shipping Co., Inc. 140 Sylvan Ave. Englewood Cliffs, NJ 07632 RE: The tariff classification of a woman’s pullover from China Dear Ms. Bauman: In your letter dated February 23, 2006, you requested a classification ruling on behalf of Dress Barn, Inc. You submitted a sample of a woman’ pullover, identified with two style numbers that are 6053 and 26503. The garment is made of 70% rayon and 30% nylon knit fabric that 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 outer surface of the garment measures more than 9 but 18 or fewer stitches per 2 centimeters measured in the direction in which the stitches were formed. The garment, a sleeveless pullover features a v shaped neckline, and embroidered dots scattered in a random pattern over the surface of the garment. You submitted only the front and back panels of the garment. You did not submit the capping fabric so we cannot comment on that. The front panel has a self start bottom, self finished sides, full fashion marks around the armhole and a neckline that has a clear and continuous line of demarcation to indicate the v shape of the neckline. The back panel, although having a self start bottom, self finished sides and full fashion marks around the armhole, has only partial lines of demarcation to indicate the curvature of the neckline. The back panel is not considered knit to shape. The garment does not meet the requirements of statistical note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the pullover will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls: 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division