The tariff classification of five women’s knit garments from China.

N022490 February 20, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6109.90.1065; 6104.63.2006 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of five women’s knit garments from China. Dear Mr. Mulvihill: In your letter dated January 23, 2008, on behalf of Tribal Sportswear of Montreal, Quebec, Canada, you requested a classification ruling. You submitted five samples that are being returned as requested. Style 5546o-528 is a woman’s pullover that is constructed from 93% nylon, 7% spandex novelty jersey knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a V-neckline, long sleeves with approximately 10 inch long rib cuffs, and a rib knit bottom that is approximately 10 inches in length. Style 5554o-528 is a woman’s sleeveless pullover that is constructed from 93% nylon, 7% spandex jersey knit and rib knit fabric with decorative patterns on the front and back panels, the collar and the bottom. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a mock collar, and a tight fitting hemmed bottom. Style 5597o-528 is a women’s sleeveless tank top that is constructed from 93% rayon, 7% spandex novelty knit fabric with a decorative pattern on the front panel. The garment features 1 ½ inch wide shoulder straps, a scoop neckline and a scallop bottom. Style 5560o-330 is a pair of women’s pants that is constructed from 94% rayon, 6% spandex knit fabric. The pull-on pants feature a wide waistband and hemmed leg openings with side slits which extend upward approximately 8 inches with 6 snap closures. Style 5639o-582 is a woman’s one piece pullover that simulates a knit cardigan (94% rayon, 6% spandex) worn over a woven top (97% polyester, 3% spandex). The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features cross over front panels with an inner tie and an outer woven tie in the waist area. The crossover panels form a V-neckline exposing the woven top panel. The garment also features ¾ length hemmed sleeves. The knit fabric and the woven fabric are hemmed at the bottom. The essential character of style 5639o-582 is given by the knit fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for styles 5546o-528, 5554o-528, and 5639o-582, the pullovers, will be 6110.30.3059, HTSUS, which provides for pullovers, knitted: of man-made fibers: other…other: women’s. The duty rate will be 32% ad valorem. The applicable HTSUS subheading for style 5597o-528, the tank top, will be 6109.90.1065, which provides for tank tops knitted: of other textile materials: of man-made fibers: tank tops: women’s. The duty rate will be 32% ad valorem. The applicable HTSUS subheading for style 5560o-330, the pants, will be 6104.63.2006, which provides for women’s trousers (other than swimwear): knitted or crocheted: of synthetic fibers: other: other: trousers: women’s: containing 5 percent or more of elastomeric yarn or rubber thread. The duty rate will be 28.2% 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 three pullovers fall within textile category 639. The tank top falls in category 639. The pants fall in category 648. 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. 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