The tariff classification of four knit garments from China

NY M84765 July 7, 2006 CLA-2-61:RR:NC:TA:358 M84765 CATEGORY: Classification TARIFF NO.: 6110.20.2067; 6110.20.2077; 6110.20.2079; 6111.20.3000 Fifi Pudjijanto Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of four knit garments from China Dear Ms. Pudjijanto: This ruling replaces NY M82677, dated May 10, 2006, which contained an error with regard to the stitch count of style 379692. This ruling also addresses the classification of style 379704 which you advise is 94% cotton, 2% spandex, 4% other fibers. Styles 379692 and 368225 are made of cotton fabric. Styles 379692, 368225 and 379704 are made of jersey knit fabric that contains approximately 14 stitches per 2 centimeters measured in the direction the fabric is formed. The garments are long sleeve full front opening cardigans with rib knit cuffs and rib knit waistbands. A revised ruling follows. Submitted style 379692 has four-button v-neck styling. Style 368225 has six-buttons and fastens to a rib knit neckband. Both garments have front panel argyle designs. Submitted style 368225 differs by its round neckline. Submitted style 379704 is a zip front hooded cardigan. It does not qualify as knit to shape in statistical note 6 because the front panel component lacks clear and continuous lines of demarcation at the rib knit bottom and the hood panels and outer front face panels are not knit to shape. Submitted style 394566 is manufactured for boys from knitted fabric of 100% cotton. The fabric measures between nine and eighteen stitches per two centimeters. The garment is a long-sleeve, v-necked pullover. This office is retaining the submitted garments and their accompanying component parts. In sizes for infants the applicable subheading for styles 394566 and 368225 will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments…knitted…of cotton, sweaters, pullovers…except those imported as parts of sets. The duty rate will be 14.9 per cent ad valorem. In larger sizes for children the applicable subheading for style 394566 will be 6110.20.2067, HTSUS, which provides for sweaters, pullovers…knitted…of cotton, other, other, other, …boys’, knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 16.5 per cent ad valorem. The applicable subheading for styles 368225 and 379692 will be 6110.20.2077, HTSUS, which provides for sweaters, pullovers…knitted…of cotton, other, other, other, …girls’, knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 16.5 per cent ad valorem. The applicable subheading for style 379704 will be 6110.20.2079, HTSUS, which provides for sweaters, pullovers…knitted…of cotton, other, other, other, …girls’, other. The duty rate will be 16.5 per cent 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/. In infants’ sizing styles 394566 and 368225 fall within textile category designation 239. In larger sizes these styles fall within 338 and 339, respectively. Style 379692 falls within 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division