The tariff classification of two women’s pullovers from China

NY M81638 March 15, 2006 CLA-2-61:RR:NC:TA:359 M81638 CATEGORY: Classification TARIFF NO.: 6110.30.3057 Ms. Donna Arloro McNaughton Apparel Group Inc. 498 Seventh Ave., 9FL New York, NY 10018 RE: The tariff classification of two women’s pullovers from China Dear Ms. Arloro: In your letter dated February 27, 2006, you requested a classification ruling. Your samples are being returned as requested. You submitted two samples of women’s 72% acrylic, 28% nylon, knit pullovers. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count of the two garments 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. Style GHSS8L features a front panel that simulates a right panel crossing a left panel and forming a V-neckline, long sleeves with ribbed cuffs, and a ribbed bottom. The neckline and a crossover placket are finished with ribbed fabric and a decorative gathered narrow trim. The bottom left side features 4 non-functional buttons. Style GHSY3T features a V-neckline, long sleeves with ribbed cuffs, and a ribbed bottom. The neckline is finished with ribbed fabric and a decorative gathered narrow trim. The bottom left side features 5 non-functional buttons. The front and back panels of the garments are knit to shape with self start bottoms, self finished sides, full fashion marks at the armholes and necklines, and contoured necklines. The sleeves of the pullovers are knit to shape with self start bottoms, self finished sides and full fashion marks at the armholes. The ribbed fabric at the necklines and the placket of style GHSY3T are also knit to shape. All the components of the two garments are looped and linked to form the finished garments. The applicable subheading for styles GHSS8Land GHSY3t will be 6110.30.3057, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of manmade fibers: other…other: women’s: knit to shape articles described in statistical note 6 to this chapter. 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/. The two 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). 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