N029086 N0 Ruling Active

The tariff classification of women’s knit wearing apparel from China; applicability of HTSUS Chapter 61 Statistical Note 6

Issued June 18, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2077, 6114.20.0010, 6110.30.3059, 6110.20.2020

Headings: 6114, 6110

Product description

Style Number: 18563 Garment Description: This is a woman’s cardigan constructed of 60% cotton, 40% rayon pointelle knit fabric. The garment features a deep round neckline, long sleeves with ribbed cuffs, a full front opening with 10 button closures, and a ribbed bottom. The placket and waistline are finished with ribbed fabric. HTSUS Chapter 61 Statistical Note 3 Stitch Count: More than nine stitches per two centimeters. HTSUS Chapter 61 Statistical Note 6 Stitch Count: Less than eighteen stitches per two centimeters. Component Construction: All components are knit to shape and assembled by linking and looping. The garment is knit to shape. HTSUS Number: 6110.20.2077 Textile Category Number: 339 Style Number: 18570 Garment Description: Woman’s pullover constructed of 56% rayon, 41% nylon, 3% cashmere jersey fabric. The garment features a crossover V-neckline with novelty knit trim, short sleeves, a ribbed finish in the waist area, and a novelty knit self-start garment bottom. HTSUS Chapter 61 Statistical Note 3 Stitch Count: More than nine stitches per two centimeters. HTSUS Chapter 61 Statistical Note 6 Stitch Count: Less than eighteen stitches per two centimeters. Component Construction: The upper front panels do not have self-start bottoms; linking stitches have been added to the bottoms to stop unraveling. The rear panel neckline capping does not have a self-start bottom; linking stitches have been added to both the bottom and the top to stop unraveling. The garment is not knit to shape. HTSUS Number: 6110.30.3059 Textile Category Number: 639 To view the tariff language and current duty rates that correspond to the HTSUS provisions listed above; please refer to the text of the most recent HTSUS, which is available on the World Wide Web at http://www.usitc.gov/tata/hts/. Style 18564 is a woman’s pullover style sweater that is constructed from 100% cotton novelty knit fabric. The garment features a V-neckline, short sleeves, and a drawstring waistline. The sleeves

CBP rationale

The applicable subheading style 18564 will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of cotton: other: women’s.

Full text

N029086 June 18, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2077; 6110.30.3059; 6110.20.2020; 6114.20.0010 Mr. Danny V Stolba Hellmann Worldwide Logistics 35 Fadem Rd. Springfield, NJ 07081 RE: The tariff classification of women’s knit wearing apparel from China; applicability of HTSUS Chapter 61 Statistical Note 6 Dear Mr. Stolba: In your letter dated April 23, 2008, you requested a classification ruling on behalf of Brilliant Global. Your samples are being returned. Your request involves the applicability of the “knit to shape” provisions of Heading 6110 of the Harmonized Tariff Schedule of the United States (HTSUS). Customs and Border Protection (CBP) has published an Informed Compliance Publication entitled Classification of Knit to Shape Garments under HTSUS Heading 6110, available at www.cbp.gov (click on “Publications” and “Informed Compliance Publications”). This publication provides detailed explanations and many illustrated examples of the term “knit to shape” as defined in HTSUS Chapter 61 Statistical Note 6. If you study this publication and then review your garments with their components in the condition in which they come off the knitting machine, you may find that it is not necessary to obtain rulings for every single garment, but only for those which are unique and not covered by the publication. Following are descriptions of the samples that you have submitted and the HTSUS provision that apply. Style Number: 18563 Garment Description: This is a woman’s cardigan constructed of 60% cotton, 40% rayon pointelle knit fabric. The garment features a deep round neckline, long sleeves with ribbed cuffs, a full front opening with 10 button closures, and a ribbed bottom. The placket and waistline are finished with ribbed fabric. HTSUS Chapter 61 Statistical Note 3 Stitch Count: More than nine stitches per two centimeters. HTSUS Chapter 61 Statistical Note 6 Stitch Count: Less than eighteen stitches per two centimeters. Component Construction: All components are knit to shape and assembled by linking and looping. The garment is knit to shape. HTSUS Number: 6110.20.2077 Textile Category Number: 339 Style Number: 18570 Garment Description: Woman’s pullover constructed of 56% rayon, 41% nylon, 3% cashmere jersey fabric. The garment features a crossover V-neckline with novelty knit trim, short sleeves, a ribbed finish in the waist area, and a novelty knit self-start garment bottom. HTSUS Chapter 61 Statistical Note 3 Stitch Count: More than nine stitches per two centimeters. HTSUS Chapter 61 Statistical Note 6 Stitch Count: Less than eighteen stitches per two centimeters. Component Construction: The upper front panels do not have self-start bottoms; linking stitches have been added to the bottoms to stop unraveling. The rear panel neckline capping does not have a self-start bottom; linking stitches have been added to both the bottom and the top to stop unraveling. The garment is not knit to shape. HTSUS Number: 6110.30.3059 Textile Category Number: 639 To view the tariff language and current duty rates that correspond to the HTSUS provisions listed above; please refer to the text of the most recent HTSUS, which is available on the World Wide Web at http://www.usitc.gov/tata/hts/. Style 18564 is a woman’s pullover style sweater that is constructed from 100% cotton novelty knit fabric. The garment features a V-neckline, short sleeves, and a drawstring waistline. The sleeves and bottom have a scalloped finish. Style 18567 is a woman’s top that does not reach the waist. The top is constructed from 100% cotton openwork knit fabric and features a round neckline, ¾-length sleeves with ribbed cuffs, a full front opening with 3 hook and eye closures, and a ribbed bottom. We cannot rule on style 0803 5008. Please submit a finished production sample in a woman’s regular size medium and provide the fiber content breakdown of the garment. If you decide to resubmit style 0803 5008, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading style 18564 will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of cotton: other: women’s. The duty rate will be 16.5% ad valorem. The applicable HTSUS subheading for style 18567 will be 6114.20.0010, which provides for other garments, knitted: of cotton: tops: women’s. The duty rate will be 10.8% 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/. Style 18564 falls within textile category 345. Style 18567 falls in category 339. 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

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