The tariff classification of a woman’s pullover from China

NY M83012 April 28, 2006 CLA-2-61:RR:NC:N3:359 M83012 CATEGORY: Classification TARIFF NO.: 6110.30.3057 Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a woman’s pullover from China Dear Mr. Kamnitz: This replaces Ruling Number M81360, dated March 27, 2006. In a letter to our office you stated that the fiber content that you supplied was incorrect. The correct fiber content is 70% rayon and 30% nylon, not 100% cotton that appeared in the letter. A complete corrected ruling, with the appropriate change in classification, follows. In your letter dated March 14, 2006, you requested a classification ruling on behalf of Ralsey Group Ltd. You submitted a sample of a woman’s knit pullover, identified as style 105968. The garment will be returned as you have requested. The pullover is made of 70% rayon and 30% nylon finely knit fabric. The outer surface of the fabric measures more than 9 but 18 or fewer stitches per 2 centimeters in the direction in which the stitches were formed. The garment features long sleeves with buttons on the cuffs, a buttoned placket extending a little more than halfway down the front of the garment, a pocket on the bottom rib knit waist, and a v neckline. The component pieces of the garment all meet the requirements of statistical note 6 to chapter 61. The applicable subheading for the pullover will be 6110.30.3057, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 32% 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/. The pullover falls within textile category designation 639. 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