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

N071075 August 27, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s garment from China; applicability of HTSUS Chapter 61 Statistical Note 6. Dear Mr. Yokopenic: In your letter dated July 30, 2009 you requested a classification ruling. No component pieces were submitted, however, a HTSUS Chapter 61 Statistical Note 6 knit to shape review is based on the completed garment. As requested, your sample is being returned to you. The submitted sample, style T11091A-0000, is a woman’s cardigan constructed from 80% rayon and 20% nylon 1 x 1 rib knit fabric. The HTSUS Chapter 61 Statistical Note 3 stitch count is more than 9 stitches per 2 centimeters. The HTSUS Chapter 61 Statistical Note 6 stitch count is 13 per 2 centimeters. The long sleeved garment features a full front opening with a zippered closure, a rounded neckline, a knitted fabric neckband with a PU faux python pattern on the outer surface, a woven fabric lining on the neckband, PU faux python patterned knitted fabric trim on the inset front panel pockets, and a straight garment bottom. A woven fabric lines the front panels of the garment and also comprises half of the inside pockets on the front panels. Without the component pieces in the condition as taken off the knitting machine, we are unable to comment on the knit to shape status of the knitted fabric components. However, the woven fabric components used on the garment are not knit to shape. Consequently, the garment does not meet the requirements of Chapter 61, Statistical Note 6 and is properly classified under 6110.30.3059, HTSUS.                               The applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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/. 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