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

NY M81581 March 7, 2006 CLA-2-61:RR:NC:N3:359 M81581 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Jennifer Caldwell Golden Too, Inc. 1410 Broadway, 8th floor New York, NY 10018 RE: The tariff classification of a women’s knit garment from China Dear Mr. Caldwell: In your letter dated February 22, 2006, you requested a classification ruling. You submitted a sample of a women’s knit pullover identified by style number 8634. Component pieces of the garment were also submitted. Your samples will be returned as you have requested. Style 8634 is a woman’s knit pullover featuring short sleeves, a square neckline and a fabric flower sewn to the corner of the neckline. The knit fabric, constructed of 70% rayon and 30% nylon measures more than 9 stitches per 2 centimeters counted in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The front panel is knit to shape with a self start bottom and self finished sides, and full fashion marks at the armholes. The front panel does not have a clear line of demarcation for the neckline. The front panel is not considered knit to shape. The back panel is knit to shape with a self start bottom, self finished sides, and full fashion marks at the armholes. The sleeves are knit to shape with a self start bottom, self finished sides, and full fashion marks at the top of the sleeves. The knit capping for the keyhole features self finishing on all four sides. All components are looped and linked to form the finished garment. The applicable subheading for style 8634 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 8634 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division