The tariff classification of women’s knit garments from China

NY M80793 February 17, 2006 CLA-2-61:RR:NC:N3:359 M80793 CATEGORY: Classification TARIFF NO.: 6110.20.2077; 6110.30.3057; 6110.30.3059 Mr. Charles Spoto Alba Wheels Up 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of women’s knit garments from China Dear Mr. Spoto: In your letter dated January 30, 2006, you requested a classification ruling on behalf of Keen’s Imports, Inc. You submitted three samples of women’s knit garments, which will be returned as you have requested. Style FS05-1012 is a woman’s turtleneck pullover featuring long sleeves with rib knit cuffs and a rib knit bottom. The garment is made of 100% acrylic fabric whose surface measures more than 9 stitches but equal to or less than 18 stitches per 2 centimeters in the direction in which the stitches were formed. The garment components feature self start bottoms, self finished sides and they are all looped and linked together. There are full fashion marks around the armholes. Style FS05-846 is a pullover featuring long sleeves and a plain scooped neckline, made of 100% cotton knit fabric. The surface of the garment measures more than 9 but equal to or less than 19 stitches per 2 centimeters in the direction in which the stitches were formed. The garment sleeves and body panels have self start bottoms, and self finished sides. There are full fashion marks around the armhole of the garment, on both the sleeves and the front and back panels. All the seams are looped and linked together. The capping around the neckline is looped and linked to the garment. Style 61508 is a women’s knit cardigan with a hood. The garment is made of 63% polyester, 32% cotton and 5% spandex fabric. The outer surface of the fabric measure more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The garment features raglan sleeves with contrasting colored stripes sewn down the length of the sleeves, a full front zippered opening, a hood and a hemmed bottom. The components forming the garment appear to be all cut and sewn together. The applicable subheading for style FS05-846 will be 6110.20.2077, 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’: Knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 16.5% ad valorem. The applicable subheading for style FS05-1012 will be 6110.30.3057, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…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. The applicable subheading for style 61508 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…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 FS05-1012 and 61508 fall within textile category designation 639; style FS05-846 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