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

N043598 November 7, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Tony Yeh Fashion Design Inc. 801 West Hyde Park Blvd. Inglewood, CA 90302 RE: The tariff classification of a girl’s knitted garment from China; applicability of HTSUS Chapter 61 Statistical Note 6 Dear Mr. Yeh: In your letter dated October 30, 2008, you requested a classification ruling. The submitted sample will be 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 a description of the sample that you have submitted and the Harmonized Tariff Schedule of the United States (HTSUS) provision that applies. Style Number: IN004644 Garment Description: 55% cotton, 45% polyester cardigan with eight button rib knit placket that fastens right over left, round neckline with rib-knit fabric, long sleeves with extended rib-knit cuffs, and extended rib-knit waistband. HTSUS Chapter 61 Statistical Note 3 Stitch Count: more than nine stitches per two centimeters. HTSUS Chapter 61 Statistical Note 6 Stitch Count: more than nine stitches per two centimeters and less than or equal to 18 stitches per two centimeters. Component Construction: The sleeve and ruffle panel components are not knit to shape for purposes of Statistical Note 6. The sleeve panels have “lines of demarcation” that are distinguished by change in yarn color only. The lines of demarcation must be by change in knit pattern. The ruffle panels do not have a self start bottom, self finish sides or “lines of demarcation” that are either continuous or a change in knit pattern. 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 Customs officials. The issuance of this ruling does not preclude periodic verification by Customs 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division