The tariff classification of a woman’ pullover from China

NY M81362 March 27, 2006 CLA-2-61:RR:NC:N3:359 M81362 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Mr. William Ortiz S.J. Stile Associates Ltd. 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a woman’ pullover from China Dear Mr. Ortiz: In your letter dated March 13, 2006, you requested a classification ruling on behalf of Dressy Tessy, Inc. You submitted a sample of a woman’s knit pullover, identified as style CB5233A. The pullover is made of 100% cotton knit fabric that measures more than 9 but equal to or less than18 stitches per 2 centimeters in the direction in which the stitches were formed. The sleeveless garment features a scoop neckline. The simple garment is comprised of two component pieces: a front panel and a back panel. These panels features self start bottoms, self finished sides, full fashion marks around the armholes and self finished necklines. There is a narrow length of crocheted fabric that edges the neckline and armholes. This fabric is crocheted onto the panels and barely extends beyond the edge of the knit fabric. The applicable subheading for the pullover will be 6110.20.2077, 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. 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