The tariff classification of three women’s garments from China

NY M80969 March 15, 2006 CLA-2-61:RR:NC:TA:359 M80969 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.90.9042 Mr. Edward Mittelstaedt Mittelstaedt, Galaviz & Mylin, Inc. 341 Broadway San Francisco, CA 94133 RE: The tariff classification of three women’s garments from China Dear Mr. Mittelstaedt: In your letter dated February 26, 2005, on behalf of & Co., DBA ISDA & Co., you requested a classification ruling. You submitted three samples that are being returned as requested. Style number 1621S44, is a woman’s pullover that is constructed from 87% cotton, 13% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS), the outer surface of the jersey knit fabric of the garment exceeds 18 stitches per 2 centimeters in the direction the stitches were formed. The stitch count does not meet the requirements Statistical Note 6, Chapter 61, HTSUS. The garment features a deep V-neckline, short sleeves, right over left front panels, and a sewn on lightly elasticized waistband. The neckline has decorative beads. Style number 2506/1621N66 is a woman’s sweater that is constructed from 100% linen knit fabric. The outer surface of the garment measures fewer than 9 stitches per 2 centimeters in the horizontal direction. The garment features a deep draped neckline that extends to the mid-riff, long tubular hemmed sleeves, and a tubular hemmed bottom. The neckline is finished with ribbed fabric. Style number 2505/1621W65 is a sweater that is constructed from 100% linen fabric. The outer surface of the garment measures fewer than 9 stitches per 2 centimeters in the horizontal direction. The garment is a wrap type garment featuring a right panel over a left panel forming a V-neckline when closed, ¾ inch long sleeves with ribbed edge cuffs, a full front opening with two tie closures, and a band-like bottom. The left panel ties into the inner side seam of the right panel. The right panel ties into the outer side seam of the left panel. The outer ties are finished with decorative shells. The applicable subheading for style 1621S44 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for styles 2506/1621N66 and 2505/1621W65 will be 6110.90.9042, which provides for sweaters, knitted: of other textile materials: other: sweaters for women and girls: other…other. The duty rate will be 6% 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 1621S44 falls within textile category designation 339. Styles 2506/1621N66 and 2505/1621W65 fall in category 845. 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 R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division