The tariff classification of two women’s knit pullovers from China

NY M81728 April 12, 2006 CLA-2-61:RR:NC:N3:359 M81728 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Mr. Roy Ian Delbyck The Law Offices of Roy Ian Delbyck 215 Benson Circle Mill Valley, CA 94941 RE: The tariff classification of two women’s knit pullovers from China Dear Mr. Delbyck: In your letter dated March 17, 2006, you requested a classification ruling. Styles 7804 and 7805 are two women’s pullovers constructed from knit fabric. 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. Both garments feature a hood, long sleeves, and kangaroo pockets. Style 8704 features beading sewn to the placket and hood. All the component pieces are knit to shape and all are linked and looped together. The applicable subheading for style 7804 and 7805 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/. Styles 7804 and 7805 fall 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