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

NY M81565 April 11, 2006 CLA-2-61:RR:NC:N3:359 M81565 CATEGORY: Classification TARIFF NO.: 6110.30.3059 William Sun WTS Customs Brokerage Co., Inc. 8901 La Cienega Blvd., Suite 110 Inglewood, CA 90301-4401 RE: The tariff classification of a women’s knit garment from China Dear Mr. Sun: In your letter dated March 27, 2006, you requested a classification ruling on behalf of Ultimate Apparel, Inc. You submitted a sample of a women’s knit pullover identified by style number RAM-996. Although you described the garment as a sleeveless tank, it is more appropriately classified in heading 6110. Your sample will be returned as you have requested. Style RAM-996 is a woman’s knit sleeveless garment featuring a v neckline and a wrap around style of closure. It is fastened on the left panel with two interior buttons; the right panel then wraps over to fasten on the outside of the garment with two more buttons. Underneath the bodice the fabric is gathered for form a skirt like bottom half of the garment that extends to the top of the hips. The knit fabric, constructed of 80% rayon and 20% nylon measures more than 18 stitches per 2 centimeters on the outer surface of the fabric in the direction in which the stitches were formed. This count exceeds the stitch count requirement of statistical note 6 to chapter 61. The applicable subheading for style RAM-996 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/. Style RAM-996 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). 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