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

NY M80690 March 6, 2006 CLA-2-61:RR:NC:N3:359 M80690 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Robert Stack Tompkins & Davidson LLP One Astor Place New York, NY 10036-8901 RE: The tariff classification of a woman’s knit pullover from Vietnam Dear Mr. Stack: In your letter dated February 23, 2006, you requested a classification ruling on behalf of Item Eyes, Inc. A sample identified as style 43089S was submitted and will be returned as you have requested. The pullover tank style garment features a scooped front neckline and a back panel that covers the nape of the neck. There is beaded decoration sewn to the front neckline. The 100% knit fabric of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. For purposes of statistical note 6 to chapter 61, the stitch count on the outer surface of the garment exceeds 18 stitches per 2 centimeters. From the appearance of the garment, it is evident that the garment was sewn together. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…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/. The garment 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