M86856 M8 Ruling Active

The tariff classification of a woman’s knit pullover from China; applicability of Statistical Note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS)

Issued October 16, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

You submitted a sample of a woman’s knit pullover identified as style 203087, which will be returned as you have requested. The garment is made of finely knit 73% rayon and 27% nylon fabric. The outer surface of the garment fabric measures more than 9 but less than 18 stitches per 2 centimeters in the direction in which the stitches were formed. You have submitted the component pieces of the garment. The sleeveless garment features a scoop neckline, an empire waistline and a lower portion that skirts the hips. The lower skirt portion is linked to the upper portion of the garment by a strip of knit fabric. With the exception of the strip of fabric for the waist, all of the component pieces meet the knit to shape requirements of statistical note 6. The waist fabric does not feature a self-start bottom.

CBP rationale

The applicable subheading for the pullover will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of mad-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other.

Full text

NY M86856 October 16, 2006 CLA-2-61:RR:NC:TA:359 M86856 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Lisa York Target Customs Brokers, Inc. 33 South Sixth St., Mail Stop 3315 Minneapolis, MN 55402 RE: The tariff classification of a woman’s knit pullover from China; applicability of Statistical Note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS) Dear Ms. York: In your letter dated September 15, 2006, you requested a classification ruling. You submitted a sample of a woman’s knit pullover identified as style 203087, which will be returned as you have requested. The garment is made of finely knit 73% rayon and 27% nylon fabric. The outer surface of the garment fabric measures more than 9 but less than 18 stitches per 2 centimeters in the direction in which the stitches were formed. You have submitted the component pieces of the garment. The sleeveless garment features a scoop neckline, an empire waistline and a lower portion that skirts the hips. The lower skirt portion is linked to the upper portion of the garment by a strip of knit fabric. With the exception of the strip of fabric for the waist, all of the component pieces meet the knit to shape requirements of statistical note 6. The waist fabric does not feature a self-start bottom. You state that you believe this is an insignificant part of the garment and should not be considered when making a determination if the garment meets all the requirements of statistical note 6. The language of the note specifically mentions that all the components of a garment must be knit to shape. This strip of fabric serves to join sections of the garment together. It is considered a component, and it is not knit to shape. The garment does not meet the requirements of statistical note 6. The applicable subheading for the pullover will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of mad-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. 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 pullover falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise that is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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

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