The tariff classification of two women’s pullovers from China

NY M81763 April 12, 2006 CLA-2-61:RR:NC:TA:359 M81763 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.20.2077 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of two women’s pullovers from China Dear Ms. Cumins: In your letter dated March 28, 2006, on behalf of Polo Ralph Lauren Corp., you requested a classification ruling. Your samples and components are being returned as requested. You submitted two samples of women’s pullovers that are constructed from 88% cotton, 10% nylon, 2% elastane, knit fabric. The outer surface of the fabrics measures more than 9 stitches but less than 18 stitches per 2 centimeters in the direction that the stitches were formed. Style S0640C19D features ¾ inch long sleeves, a round neckline, and a self-start bottom. The neck capping, a component, is not knit to shape and does not meet the requirements of Statistical Note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). You suggest that the above style be classified as a knit to shape garment in subheading 6110.20.2077, HTSUS. However, the neck capping is not knit to shape. Style S06402C29D features a ribbed turtleneck, long sleeves with ribbed cuffs, and a ribbed bottom. The garment is knit to shape and meets the requirements of Statistical 6, Chapter 61, HTSUS. The applicable subheading for style S0640C19D will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style S06402C29D will be 6110.20.2077, HTSUS, which provides for pullovers, knitted: of cotton: other…other: women’s: 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/t-ata/hts/. The two styles 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 R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division