The tariff classification of women’s knit garments from China

NY H86912 January 23, 2002 CLA-2-61:RR:NC:TA:359 H86912 CATEGORY: Classification TARIFF NO.: 6117.10.2030; 6110.20.2075 Mr. Jeffrey Wilson Spiegel Imports 3500 Lacey Road, HQ2SE Downers Grove, IL 60515-5432 RE: The tariff classification of women’s knit garments from China Dear Mr. Wilson: In your letter dated January 8, 2002 you requested a tariff classification ruling. You submitted two samples. Style 38-5880s is a woman’s 50% wool, 50% acrylic, reversible knit shawl. The garment has a full center opening and drapes over both shoulders. Style 38-5865s is a woman’s 100% cotton, knitted 2-piece layered look garment comprised of two pullovers that are not permanently attached at the inside shoulders. The outer surface of each garment measures more than 9 stitches per 2 centimeters in the horizontal direction. Each garment features a scoop neckline and long sleeves. The neckline, sleeves, and the bottom of each garment have a rolled finished. Your samples are being returned as requested. The applicable subheading for style 38-5880s, the shawl, will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted; knitted parts of garments or of clothing accessories: shawls: of manmade fibers: other The duty rate will be 11.4% ad valorem. The HTS subheading for style 38-5865s, for each of the two pullovers, will be 6110.20.2075, which provides for women’s pullovers, knitted: of cotton: other…other. The duty rate will be 17.3% ad valorem. The shawl falls within textile category designation 659. Style 38-5865s, for each of the two pullovers, falls in category 339. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Due to the fact that style 38-5880s, the shawl, is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The shawl will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The shawl may be subject to U.S. Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division