The tariff classification of a woman’s pullover and a cardigan from China

NY M81383 April 12, 2006 CLA-2-61:RR:NC:N3:359 M81383 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Mr. Kent Sunakoda James J. Boyle & Co. 1200 Corporate Center Drive, Suite 350 Monterey Park, CA 91754 RE: The tariff classification of a woman’s pullover and a cardigan from China Dear Mr. Sunakoda: In your letter dated March 10, 2006, you requested a classification ruling on behalf of Spark Fashion 21 Inc. Two samples, identified as styles 134860 and 134859, were submitted along with their component parts. The sample garments and components will be returned as you have requested. Style 134860 is a woman’s cardigan that features a V-shaped neckline, long sleeves, a full front opening with three button closures, patch pockets and a self-start bottom. Style 134859 is a woman’s pullover that features a round neckline, long sleeves and a self-start bottom. Both garments are constructed from 100% cotton knit fabric. The outer surface of both garments measures more than 9 but equal to or less than 18 stitches per 2 centimeters in the direction in which the stitches were formed. The component pieces are all knit to shape in accordance with the requirements of statistical note 6 to chapter 61, Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for styles 134860 and 134859 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/. Styles 134860 and 134859 fall 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