The tariff classification of a women’s knit pullover from China

NY M81419 April 11, 2006 CLA-2-61:RR:NC:N3:359 M81419 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Chiu Lam Fat Air & Sea Cargo Express Corp. 175-01 Rockaway Blvd., Suite 303A Jamaica, NY 11434 RE: The tariff classification of a women’s knit pullover from China Dear Mr. Lam: In your letter dated March 13, 2006, you requested a classification ruling on behalf of Onstar Pacific (USA) Ltd. You submitted a sample plus components of style MF06-2066, a women’s knit v neck pullover, made of 80% cotton and 20% nylon fabric that measures more than 9 but equal to or less than 18 stitches per 2 centimeters counted in the horizontal direction. The rib knit garment features a v neck, and short sleeves. This office is retaining the garment. Statistical Note 6 to Chapter 61 requires, among other things, that the components of a garment be knit to shape. The front panel of the garment has a self start bottom, self finished sides, full fashion marks for the armholes, and a clear and continuous line of demarcation for the neckline. The sleeves are knit to shape. The capping fabric for the neckline has only waste yarn in the same knit stitch and is not knit to shape. The back panel has only two marker holes at the neckline to delineate the curvature of the neckline. This is not adequate for a clear and continuous line of demarcation. The back panel and the capping fabric disqualify the garment for consideration under the requirements of statistical note 6 to chapter 61. The applicable subheading for style MF06-2066 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/. Style MF06-2066 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