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

NY M80639 March 7, 2006 CLA-2-61:RR:NC:N3:359 M80639 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Jennifer Caldwell Golden Too, Inc. 1410 Broadway, 8th floor New York, NY 10018 RE: The tariff classification of a women’s knit pullover from China Dear Ms. Caldwell: In your letter dated February 22, 2006, you requested a classification ruling. You submitted a sample of a women’s knit pullover identified as style 2424(B). The pullover is constructed of 80% cotton and 20% nylon knit 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 sleeveless garment features a turtleneck collar, and capping over the armhole openings. The front panel is knit to shape with a self start bottom, self finished sides, and full fashion marks at the armholes. The back panel is knit to shape with a self start bottom, self finished sides, and full fashion marks at the armholes. The collar features a self start bottom and self finished sides. The capping does not have adequate lines of demarcation. It only has self finished sides. There is a line of demarcation between the pieces of capping, but the pieces of fabric that contain the capping do not distinguish from the waste yarn and the capping fabric by anything other than a change in color of the fabric. The garment does not meet the requirements of statistical note 6 to chapter 61. The garment will be returned as you have requested. This office is retaining the capping fabric. The applicable subheading for style 2424(B) will be 6110.20.2079, 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’: 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/. Style 2424(B) 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