The tariff classification of a woman’s knit cardigan from China

NY M81667 March 8, 2006 CLA-2-61:RR:NC:N3:359 M81667 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Dana Mobley JC Penney Purchasing Corporation 6501 Legacy Dr. MS 2222 Plano, TX 75024-3698 RE: The tariff classification of a woman’s knit cardigan from China Dear Ms. Mobley: In your letter dated February 24, 2006, you requested a classification ruling. You submitted two samples of a woman’s knit cardigan and included all the component pieces for both garments. The garment identified as style 1001 is the garment after it has been washed, preparatory to further finishing and packing for shipment to the United States. Garment 1002 is the same garment prior to washing. It is noted that the washing process significantly alters the dimensions of the garment, and thus impacts upon the stitch count. It is a well established tenet of classification that items are to be classified in their condition as imported, so style 1002 will not be discussed in this classification determination. (Donalds Ltd Inc v. Bruce Duncan Co, 50 CCPA 43, 46, C.A.D. 817 [1963] noted.) Style 1001 is a v necked long sleeve cardigan featuring a five button front opening. The knit stitches of the fabric impart a lace-like appearance to the garment. The knit fabric, constructed of 100% cotton, 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 panels feature self start bottoms, self finished sides for each panel, and contoured armholes. The back panel features a self start bottom, self finished sides and a contoured neckline. The sleeves feature self start bottoms, self finished sides and waste yarn at the tope of the sleeves. The collar and button placket is knit to shape on all four sides with self finished edges. This office is retaining style 1001 and the component pieces of style 1002. We are returning the component pieces of style 1001, and style 1002. The applicable subheading for style 1001 will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter. 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 1001 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). 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