The tariff classification of women’s knit pullovers from China

NY M80622 March 6, 2006 CLA-2-61:RR:NC:N3:359 M80622 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Hilda L. Fontecchio V. Alexander & Co., Inc. 3286 North Park Blvd., Suite D Alcoa, TN 37701-3255 RE: The tariff classification of women’s knit pullovers from China Dear Ms. Fontecchio: In your letter dated February 21, 2006, you requested a classification ruling on behalf of Goody’s Family Clothing, Inc. You submitted two samples plus components of styles 8131 and 8130, women’s knit mock turtleneck pullovers, both made of 100% acrylic fabric that measures more than 9 stitches per 2 centimeters counted in the horizontal direction. Both garments feature mock turtlenecks, rib knit bottoms, and back panel zippers that extend 1/3 of the way down the garments. Style 8161 is sleeveless; style 8130 has long sleeves. Statistical Note 6 to Chapter 61 requires, among other things, that the components of a garment be knit to shape. The back panels of both garments, while having self start bottoms, self finished sides and fashion marks for the armholes, do not have any line of demarcation for the back zipper. There is no indication of where a cut must be made for the placement of the zipper. The front panel for style 8131 does not have a clear and continuous line of demarcation for the contour of the neck. The back panel of style 8130 has only partial lines of demarcation for the contour of the neck. This office will retain these garments, along with the component pieces. The applicable subheading for styles 8131 and 8130 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigans…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/. Styles 8131 and 8130 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division