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

NY M81480 April 12, 2006 CLA-2-61:RR:NC:TA:359 M81480 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Roy Ian Delbyck Law Offices of Roy Ian Delbyck 215 Benson Circle Mill Valley, CA 94941 RE: The tariff classification of a woman’s pullover and a cardigan from China Dear Mr. Delbyck: In your letter dated March 13, 2006, you requested a classification ruling on behalf of Portway International Limited. As requested, your sample is being returned to you. Style GL361023 is a woman’s cardigan constructed from 65% rayon, 35% nylon knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a V-shaped neckline, a full front opening with one button closure, and ¾ length sleeves. The garment has insufficient lines of demarcation on the front panel. Therefore, it does not meet the requirements of statistical note 6 to chapter 61, Harmonized Tariff Schedule of the United States, (HTSUS). Style GL361024 is a woman’s pullover constructed from 65% rayon, 35% nylon knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a square neckline and sleeveless armholes. The garment has insufficient lines of demarcation on the front and back panel. In addition, the trim does not have lines of demarcation. Therefore, it does not meet the requirements of statistical note 6 to chapter 61, HTSUS. The applicable subheading for styles GL361023 and GL361024 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s: other. The duty rate will be 32% ad valorem. Tariff number 6110.30.3059 falls 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). 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