The tariff classification of men’s and women’s knit garments from China.

NY J87149 September 2, 2003 CLA-2-61:RR:NC:TA:356 J87149 CATEGORY: Classification TARIFF NO: 6110.90.9088: 6110.90.9090 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of men’s and women’s knit garments from China. Dear Mr. Schoenig: This letter replaces NY J86069 that was issued on July 23, 2003, on behalf of Liz Claiborne, Inc. In your letter dated August 12, 2003, you state that Styles CMH5160 (MERU1526) and CMH5312 (MWRU3510) are men’s garments. The correct classifications are shown below. Your samples are being returned as requested. Style CMH5160 (MERU1526) is a men’s pullover that is constructed from 54% silk, 33% acrylic, 13% wool, varied rib knit fabric that measures more than nine stitches per 2 centimeters counted in the horizontal direction. The pullover features a ribbed knit, mock turtleneck, long self-finished sleeves, and a straight, self-finished bottom. Style CIMU6641 is a woman’s pullover that is constructed from a 57% silk, 43% rayon, crinkled knit fabric. The outer surface of the fabric measures more than nine stitches per 2 centimeters counted in the horizontal direction. The pullover features a turtleneck collar and long sleeves. Style CIMU6634 is a woman’s cardigan that is constructed from 57% silk, 43% rayon, 1x1 rib knit fabric. The outer surface of the fabric measures more than nine stitches per 2 centimeters counted in the horizontal direction. The cardigan features long sleeves with flared ribbed cuffs, a full front opening with no means of closure, and a straight bottom. The neckline and the placket are finished with a gathered-like ribbed fabric. Style CMH5312 (MWRU3510) is a men’s cardigan that is constructed from 58% silk, 30% viscose, 12% cotton, double knit fabric that measures more than nine stitches per 2 centimeters counted in the horizontal direction. The cardigan features a rib knit point collar, a full front opening with seven button closures, long self-finished sleeves, and a straight, self-finished knit bottom. Although you suggest that Style CMH5312 (MWRU3510) is classifiable as a shirt, that classification is precluded because the fabric does not meet the stitch count requirement of Chapter 61, Note 4, HTS. The applicable subheading for Styles CIMU6634 and CIMU6641 will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted: of other textile materials: other…other: women’s. The rate of duty will be 6% ad valorem. The applicable subheading for Styles CMH5160 (MERU1526) and CMH5312 (MWRU3510) will be 6110.90.9088, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted: of other textile materials: other…other: men’s. The rate of duty will be 6% ad valorem. Styles CIMU6634, CIMU6641, CMH5160 (MERU1526), and CMH5312 (MWRU3510) fall within textile category designation 838. Based upon international textile trade agreements, category 838 from China is not presently subject to quota or visa requirements, 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Specialists Mike Crowley at 646-733-3049 or Mary Ryan at 646 -733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division