The tariff classification of a men’s knit pullover and a cardigan from China.

NY M81395 April 13, 2006 CLA-2-61:RR:NC:TA:N3:356 M81395 CATEGORY: Classification TARIFF NO.: 6110.20.2067; 6110.20.2069 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of a men’s knit pullover and a cardigan from China. Dear Ms. Shira: In your letter dated March 13, 2006, you requested a tariff classification ruling on behalf of Polo Ralph Lauren. A sample of the finished garments and unassembled component parts were submitted. As requested, your samples will be returned. Style S64SC09 is a men’s sweater-like cardigan constructed from 100% cotton, knit fabric that measures 34 stitches per two centimeters counted in the horizontal direction. The garment has a deep V-neckline, a full front opening with five button closures, rib knit edging forming the neckline and placket, long sleeves with rib knit cuffs, welt pockets below the waist, and a rib knit bottom. Each side of the front panel is knit to shape with a self-start bottom, self-finished sides, contoured armholes, a contoured neckline and knit to shape pocket bags. The back panel has a self-start bottom, self-finished sides, and contoured armholes. The sleeves are knit to shape with a self-start bottom, self-finished sides, and contoured armholes. The pocket edging and the rib knit edging forming the neckline and placket are cut to length. All components are assembled by linking and looping. For purposes of Statistical Note 6 to Chapter 61, the stitch count is 18 stitches per two centimeters counted on the outer surface of the fabric in the direction in which the stitches are formed. Because the rear neckline of Style S64SC09 has neither acceptable lines of demarcation to delineate the neckline nor contoured shaping, the rear panel is not knit to shape. In addition, the placket and the pocket edge are not knit to shape as they are cut to length and lack a self-start bottom. Consequently, Style S64SC09 does not meet the requirements of Chapter 61, Statistical Note 6. Style S66GB07 is a men’s pullover garment constructed from 100% cotton, jersey knit fabric that measures 13 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit crew neckline, long sleeves with rib knit cuffs, and a rib knit bottom. The front panel is knit to shape with a self-start bottom, self-finished sides, contoured armholes, and a contoured neckline. The back panel is knit to shape with a self-start bottom, self-finished sides, contoured armholes and a contoured neckline. The sleeves are knit to shape with a self-start bottom, self-finished sides, and contoured armholes. The neckband is knit to shape with a self-start bottom and self-finished sides. All components are assembled by linking and looping. For purposes of Statistical Note 6 to Chapter 61, the stitch count is 13 stitches per two centimeters counted on the outer surface of the fabric in the direction in which the stitches are formed. The applicable subheading for Style S64SC09 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys': other. The duty rate is 16.5% ad valorem. The applicable subheading for Style S66GB07 will be 6110.20.2067, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys': Knit to shape articles described in statistical note 6 to this chapter. The duty rate is 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 S64SC09 and S66GB07 fall within textile category designation 338. 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). The holding set forth above applies only to the specific factual situation and merchandise as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1) which states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. The merchandise, in its condition as imported into the United States, should conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, this should be brought to the attention of Customs officials. The issuance of this ruling does not preclude periodic verification by Customs at the time of importation. A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division