The tariff classification of a women’s knit pullover

NY M81159 March 28, 2006 CLA-2-61:RR:NC:N3:359 M81159 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Dave Andrews The J. Jill Group, Inc. 4 Batterymarch Park Quincy, MA 02169 RE: The tariff classification of a women’s knit pullover Dear Mr. Andrews: In your letter dated March 8, 2006, you requested a classification ruling. You submitted a sample of a women’s knit garment identified as style 63-3242, (Missy size). Style 63-3242p designates petite sizes, and 63-3242w designates women’s sizes. You submitted component pieces and a completed garment. Style 63-3242 is described as a double layer pullover. The entire garment is made of finely knit 100% cotton fabric. The garment features long sleeves and two layers of garments. Both are connected permanently at the shoulder seams. The placket fabric and the body panels do not meet the knit to shape requirements of statistical note 6 to chapter 61. They do not feature clear and continuous lines of demarcation (the panels) nor self start bottoms (the placket). The applicable subheading for style 63-3242 will be 6110.20.2079, 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’: 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 pullover 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