The tariff classification of a women’s knitted garment from China; applicability of HTSUS Chapter 61 Statistical Note 6

N035677 September 5, 2008 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2077;6110.20.2079 Ms. Yvonne M. Whitley Pacific Alliance USA Inc. 1359 Broadway – 21st Floor New York, NY 10018 RE: The tariff classification of a women’s knitted garment from China; applicability of HTSUS Chapter 61 Statistical Note 6 Dear Ms. Whitley: In your letter dated August 12, 2008 you requested a classification ruling on behalf of your customer, JH Collectibles. As requested, your samples are being returned to you. 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 is the description of the samples that you have submitted and the HTSUS provision that applies. Style Number: JMHA2913 Garment Description: Women’s pullover constructed from 100% cotton knitted fabric. The center of the front and back panels are constructed of 100% cotton jersey fabric with the remainder of the garment constructed from 3x3 rib knit fabric. The garment features a rounded front neckline and long sleeves. In your letter you state that the garment will also be available in different colors as styles JMHA2914, JMHA2915, and JMHA2916 HTSUS Chapter 61 Statistical Note 3 Stitch Count: More than nine stitches per two centimeters. HTSUS Chapter 61 Statistical Note 6 Stitch Count: Equal to or less than eighteen stitches per two centimeters. Component Construction: All components are knit to shape and assembled by looping and linking. All meet the requirements of statistical note 6 to Chapter 61 HTSUS. HTSUS Number: 6110.20.2077 Textile Category Number: 339 Style Number: JMHA2870 Garment Description: Women’s turtleneck pullover constructed from 100% cotton knitted fabric. The center of the front and back panels are constructed of 100% cotton jersey fabric with the remainder of the garment constructed from 3x3 rib knit fabric. The garment features long raglan sleeves. In your letter you state the garment will also be available in a different color as style JMHA2871 and as a plus size as style JPHA2870. HTSUS Chapter 61 Statistical Note 3 Stitch Count: More than nine stitches per two centimeters. HTSUS Chapter 61 Statistical Note 6 Stitch Count: Equal to or less than eighteen stitches per two centimeters. Component Construction: The rear panel neckline lacks delineation; waste yarn alone is not sufficient to delineate the neckline. Styles JMHA2870, JMHA2871, and JPHA2870 are not knit to shape garments. HTSUS Number: 6110.20.2079 Textile Category Number: 339 To view the tariff language and current duty rates that correspond to these HTSUS provisions, 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/. 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. 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). The holding set forth above applies only to the specific factual situation and merchandise as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1) which states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. The merchandise, in its condition as imported into the United States, should conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, this should be brought to the attention of CBP officials. The issuance of this ruling does not preclude periodic verification by CBP at the time of importation. 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