The tariff classification of a woman’s pullover from China

NY M81407 April 7, 2006 CLA-2-61:RR:NC:TA:359 M81407 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a woman’s pullover from China Dear Ms. Greener: In your letter dated March 21, 2006 you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 010-9043 (regular)/010-9044 (petite)/010-9045 (tall)/010-9046 (plus), is a woman’s pullover that is constructed from 91% cotton, 7% nylon, 2% spandex knit fabric. The outer surface of the garment measures more than 9 stitches but less than 18 stitches per 2 centimeters in the direction that stitches were formed. The garment features a V-neckline, long sleeves with ribbed cuffs, and a ribbed bottom. The back panel, a component, does not have clear and continuous lines of demarcation. The garment is not knit to shape and does not meet the requirements of Statistical Note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). You suggest that the garment be classified in subheading 6110.20.2077, HTSUS. However, the garment is not knit to shape. The applicable subheading for the pullover 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. 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 R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division