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

NY M81536 April 12, 2006 CLA-2-61:RR:NC:N3:359 M81536 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Barbara Bettke Guess? Inc. 1444 South Alameda Street Los Angeles, CA 90021 RE: The tariff classification of a women’s knit garment from China Dear Ms. Bettke: In your letter dated March 20, 2006, you requested a classification ruling. You submitted a sample plus components of style Q634G334. Your sample will be returned as you have requested. Style Q634G334 is a woman’s pullover, featuring a boat neckline with banding, a rib knit bottom, and long raglan sleeves. The outer surface of the 1005 cotton knit garment measures more than 9 but less than or equal to 18 stitches per 2 centimeters in the direction in which the stitches were formed. The sleeve components of the garment feature self-start bottoms, self finished sides, fashion marks along the arm and shoulder edge and the top is finished with waste yarn, an acceptable exemption to the requirements of statistical note 6 to chapter 61. The front and back panels of the garment feature self start bottoms, self-finished sides, and fashion marks along the edge that will meet with the sleeve. Both the front and back panels exhibit no contouring for the neckline, the tops of the panels are not self finished and no acceptable clear and continuous line of demarcation is on either panel. The capping fabric for the neckline has two self-finished sides, appears to be knit to length, but there is no self-start bottom or self finished top to the component. The garment does not meet the requirements of statistical note 6 to chapter 61. The applicable subheading for style Q634G334 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 Q634G334 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). 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