The tariff classification of women’s knit garments from China

NY M81463 April 12, 2006 CLA-2-61:RR:NC:N3:359 M81463 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Brian J. Murphy Stein Shostak Shostak Pollack & O’Hara LLP 865 South Figueroa Street, Suite 1388 Los Angeles, CA 90017 RE: The tariff classification of women’s knit garments from China Dear Mr. Murphy: In your letter dated March 23, 2006, you requested a classification ruling on behalf of Portway International Limited. You submitted two sample of women’s knit garments identified as style G303011, a v-neck cardigan and style G303013, a v-neck pullover. The components for the garments were also submitted. Both garments are made of 77% rayon and 23% nylon knitted fabric. The garments and the component pieces All will be returned as you have requested, with the exception of one sleeve component from each style. Style G303011, the cardigan, features short sleeves with rib knit cuffs and a seven button front opening. The outer surface of the garment measures 18 stitches per two centimeters in the direction in which the stitches were formed. The sleeves of the garment do not have a self start bottom, and are not considered knit to shape. Without comment on the rest of the garment’s components, the garment does not meet the requirements of statistical note 6 to chapter 61. Style G303013, the pullover, features raglan short sleeves with rib knit cuffs and buttons on the cuffs and a v-neckline. The outer surface of the garment measures 18 stitches per two centimeters in the direction in which the stitches were formed. The sleeves of the garment do not have a self start bottom, and are not considered knit to shape. Without comment on the rest of the garment’s components, the garment does not meet the requirements of statistical note 6 to chapter 61. The applicable subheading for both styles will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigans…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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/. Both styles fall within textile category designation 639. 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 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