The tariff classification of women’s knit garments from China

N022436 February 12, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3035 Melissa Fox Barthco International Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of women’s knit garments from China Dear Ms. Fox: In your letter dated January 18, 2008 you requested a tariff classification ruling on behalf of Tellas Ltd. Inc. We are returning your samples as per your request. The submitted sample, style F71BW612, is a cut and sewn cardigan constructed from 80% cotton 20% polyester knit fabric whose outer surface measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a stand up collar, a full front opening with a zippered closure, hemmed long sleeves, side inset pockets, and a loose fitting hemmed garment bottom. The submitted sample, style F71VW613, is a ladies’ knit vest that is constructed from 100% polyester. The sleeveless vest features oversized armholes, a stand up collar, a full front opening with a zippered closure and two inset pockets on the lower front panels. The applicable subheading for style F71BW612 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: Women’s: other. The rate of duty will be 16.5%. The applicable subheading for style F71VW613 will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: Women’s or girls. The rate of duty will be 32%. Style F71BW612 falls within textile category designation 339 and Style F71VW613 falls within textile category designation 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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/. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division