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M81665 M8 Ruling Active

The tariff classification of a woman’s knit upper body garment from China. Dear Mr. VerPault:

Issued March 24, 2006 by U.S. Customs and Border Protection.

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M8 M81665 (March 24, 2006)

Tariff classification

HTS codes: 6114.20.0060

Headings: 6114

Product description

The submitted items will be returned to you as requested. The submitted garment, style 10034JRF6, is a woman’s pullover constructed from 100 percent cotton knit fabric. The pullover has a wide, deep V shaped neckline, long sleeves with rib knit cuffs, and a rib knit bottom. The neckline is wide and deep so that the garment does not provide bust coverage.

CBP rationale

The applicable subheading for style 10034JRF6 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton: Other.

Full text

NY M81665 March 24, 2006 CLA-2-62:RR:NC:N3:361 M81665 CATEGORY: Classification TARIFF NO.: 6114.20.0060 Mr. Craig VerPault, Customs Compliance Specialist The TJX Companies, Inc. 770 Cochituate Road Framingham, MA 01701 RE: The tariff classification of a woman’s knit upper body garment from China. Dear Mr. VerPault: In your letter dated February 27, 2006, you requested a tariff classification ruling for a woman’s knit upper body garment. The submitted items will be returned to you as requested. The submitted garment, style 10034JRF6, is a woman’s pullover constructed from 100 percent cotton knit fabric. The pullover has a wide, deep V shaped neckline, long sleeves with rib knit cuffs, and a rib knit bottom. The neckline is wide and deep so that the garment does not provide bust coverage. The applicable subheading for style 10034JRF6 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton: Other. The rate of duty will be 10.8 percent 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 10034JRF6 falls within textile category designation 359. 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.). 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 Angela DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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