The tariff classification of women’s knit garments from China

NY M80865 February 24, 2006 CLA-2-61:RR:NC:N3:359 M80865 CATEGORY: Classification TARIFF NO.: 6110.20.2077; 6110.30.3057 Benjamin B. Park B & H Customs Services, Inc. 147-19 Springfield Lane, #A Jamaica, NY 11413 RE: The tariff classification of women’s knit garments from China Dear Mr. Park: In your letter dated February 7, 2006, you requested a classification ruling on behalf of TID, Inc. You submitted three samples of women’s knit garments. Style KA3328-0004B/M is a woman’s knit cardigan constructed of 88% cotton and 12% spandex 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, a v shaped front opening that is buttoned with six buttons. 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 sleeves are knit to shape with a self start bottom, self finished sides, and full fashion marks at the top of the sleeves. The knit placket for the neck and front opening of the garment is knit to shape. All components are looped and linked to form the finished garment. Style K14743W/2X is a woman’s knit cardigan constructed of 55% acrylic and 45% 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, a v shaped front opening that is buttoned with seven buttons. The front panel is knit to shape with a self start bottom, self finished sides, full fashion marks at the armholes; self finished shoulders and a self finished neckline. The back panel is knit to shape with a self start bottom, self finished sides, full fashion marks at the shoulders and armholes, and a self finished neckline. 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 knit placket for the neck and front opening of the garment is knit to shape. All components are looped and linked to form the finished garment. Style KLR0002/M 2X is a woman’s knit pullover constructed of 65% rayon and 35% nylon 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 short raglan sleeves, a keyhole shared neckline, and a straight bottom. The front panel is knit to shape with a self start bottom, self finished sides, and full fashion marks at the armholes and shoulders. The back panel is knit to shape with a self start bottom, self finished sides, and full fashion marks at the shoulders and armholes. The sleeves are knit to shape with a self start bottom and self finished sides. All components are looped and linked to form the finished garment. The applicable subheading for style KA3328-0004B/M 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. The applicable subheading for styles K14743W/2X and KLR0002/M 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 KA3328-0004B/M falls within textile category designation 339. Styles K14743W/2X and KLR0002/M fall 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