The tariff classification of a women’s knit garment from China

NY M82014 April 11, 2006 CLA-2-61:RR:NC:N3:359 M82014 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Marina Chan Treasure Step International, Ltd. 14/F, Flat A Hang Cheong Factory Bldg. 1 Wing Ming Street Cheung Sha Wan, Kowloon Hong Kong RE: The tariff classification of a women’s knit garment from China Dear Ms. Chan: In your letter dated March 29, 2006, you requested a classification ruling. You submitted one sample plus components of style PS3945. Your sample will be returned as you have requested. Style PS3945 is a woman’s pullover, features a v-neck with banding, a rib knit bottom, and cap sleeves. The shoulders are formed by creating two tunnels on both the front and back panels at the shoulders, and threading through a self-fabric cord. It creates a loop where normally a shoulder seam would be. The garment is made of 100% cotton knit fabric that 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 panel is knit with a self-start bottom, self finished sides, contoured armholes, and a self-finish neckline. The back panel is knit to shape with a self-start bottom, self finished sides, and contoured armholes. The neck fabric/band is knit to shape with self finished edges. All components are looped and linked to form the finished garment. The applicable subheading for style PS3945 will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigans…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 PS3945 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). The holding set forth above applies only to the specific factual situation and merchandise as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1) which states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. The merchandise, in its condition as imported into the United States, should conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, this should be brought to the attention of Customs officials. The issuance of this ruling does not preclude periodic verification by Customs at the time of importation. 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