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

NY M80640 March 7, 2006 CLA-2-61:RR:NC:N3:359 M80640 CATEGORY: Classification TARIFF NO.: 6110.30.3057 Jennifer Caldwell Golden Too, Inc. 1410 Broadway, 8th floor New York, NY 10018 RE: The tariff classification of a women’s knit garment 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 by style number 6717B. The component pieces of the garment were also submitted. Your samples will be returned as you have requested. Style 6717B is a woman’s knit pullover featuring short sleeves, a spread collar and partial front opening secured with five buttons. The rib knit and jersey fabric, constructed of 85% rayon, 10% nylon, and 5% 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 front panel has a self start bottom, self finished sides, full fashion marks at the armholes and has a self finished neckline. The back panel has a self start bottom, self finished sides, and full fashion marks at the armholes. The sleeves have self finished bottms and sides, and full fashion marks at the armholes. The collar has a self finished edge and self finished sides. The plackets for the buttons and buttonholes are knit to shape with all four sides being self finished. All of these components are considered knit to shape and all are linked and looped together. The applicable subheading for style 6717B will be 6110.30.3057, 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’: Knit to shape articles described in statistical note 6 to this chapter. 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/. Style 6717B 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