The tariff classification of a woman’s knit pullover from China

NY M80633 March 7, 2006 CLA-2-61:RR:NC:N3:359 M80633 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Cherie R. Fuller 2055 Autumn Leaves Circle Green Bay, WI 54313 RE: The tariff classification of a woman’s knit pullover from China Dear Ms. Fuller: In your letter dated February 20, 2006, you requested a classification ruling on behalf of Pressfield Company Limited, Kowloon, Hong Kong. You submitted a sample plus components of style 12E18203, a woman’s knit turtleneck pullover made of 100% cotton fabric that 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 long sleeves, and a turtleneck collar. The front panel is knit to shape with a self start bottom, self finished sides, full fashion marks at the armholes, and a line of demarcation at the neck created by a change in the stitch in a line indicating where a cut is to be made. The back panel is knit to shape with a self start bottom, self finished sides, full fashion marks at the armholes, and a line of demarcation at the neck created by a change in the stitch in a line indicating where a cut is to be made. The sleeves are knit to shape with a self start bottom, self finished sides, and full fashion marks at the top of the sleeves. The collar is knit to shape with three self finished edges and the fourth is knit with waste yarn indicating where the collar is to be joined to the body of the garment. All components are looped and linked to form the finished garment. The garment will be returned as you have requested; this office will retain the components. The applicable subheading for style 12E18203 will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigans…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. 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/. Style 12E18203 falls 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