The tariff classification of a woman’s sweater from China

NY M84518 June 30, 2006 CLA-2-61:RR:NC:TA:359 M84518 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Anthony LoPresti S.J. Stile Associates LTD 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a woman’s sweater from China Dear Mr. LoPresti: In your letter dated June 23, 2006, you requested a classification ruling on behalf of KBL Group International Ltd. A sample of a woman’s knit pullover garment was submitted and will be returned. The garment, identified as style S12045327, features a crew neckline and long sleeves. The garment is made of 53% cotton and 47% rayon knit fabric. It is not possible to determine the stitch count on the outer surface; it is not possible to measure the stitches in the direction in which they are formed. Statistical note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS) states: “For purposes of this chapter, statistical provisions for sweaters include garments, whether or not known as pullovers, vests, cardigans, the outer surfaces of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction the stitches were formed, and garments, known as sweaters, where, due to their construction, the stitches on the outer surface cannot be counted in the direction in which the stitches were formed. (Emphasis added) The applicable subheading for the sweater will be 6110.20.2020, HTSUS, which provides for sweaters…and similar articles, knitted or crocheted: Of cotton: Other: Other: Sweaters: Women’s. 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/. The garment falls within textile category designation 345. 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