The tariff classification of women’s knit tops from China

NY L86653 August 10, 2005 CLA-2-61:RR:NC:TA:359 L86653 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6110.30.1560 Ms. Vicky Huynh Olsen Fashion Canada Inc. 5112 Timberlea Blvd. Mississauga, Ontario L4W 285 Canada RE: The tariff classification of women’s knit tops from China Dear Ms. Huynh: In your letter dated August 2, 2005, you requested a classification ruling. You submitted ten samples of women’s knit tops which will be returned as you have requested. Ruling requests are limited to no more than five (5) items of the same class or kind. In this instance, we will respond to you request in its entirety, but should you request future classification advice, please limit the number of items to no more than five per request. Style 100000512 is a women’s finely knit v-necked pullover featuring long sleeves and a beaded appliqué at the juncture of the v-neck line. The outer surface of the fabric measures more than 9 stitches per two centimeters measured in the direction in which the stitches were formed. The fabric is composed of 77% rayon and 23% nylon yarn. Style 100250512 is a women’s finely knit turtleneck pullover featuring long sleeves which have small crystalline buttons sewn down the entire length of each sleeve. The outer surface of the fabric measures more than 9 stitches per two centimeters measured in the direction in which the stitches were formed. The fabric is composed of 77% rayon and 23% nylon yarn. Style 100720512 is a women’s finely knit turtleneck pullover featuring long sleeves. The outer surface of the fabric measures more than 9 stitches per two centimeters measured in the direction in which the stitches were formed. The fabric is composed of 50% wool and 50% acrylic yarn. Style 100770512 is a women’s finely knit v-necked pullover featuring long sleeves. The outer surface of the fabric measures more than 9 stitches per two centimeters measured in the direction in which the stitches were formed. The fabric is composed of 65% rayon and 35% nylon yarn. Style 100750512 is a women’s finely knit scoop-necked pullover featuring long sleeves. The front panel of the garment is decorated with beading and embroidery. The outer surface of the fabric measures more than 9 stitches per two centimeters measured in the direction in which the stitches were formed. The fabric is composed of 65% rayon and 35% nylon yarn. Style 150800512 is a women’s finely knit scoop-necked cardigan featuring long sleeves with rib knit cuffs and a rib knit bottom. The full front opening is secured with nine small buttons. The edge of the neckline is decorated with a knit lace-like sequined edging. The outer surface of the fabric measures more than 9 stitches per two centimeters measured in the direction in which the stitches were formed. The fabric is composed of 50% wool and 50% acrylic yarn. Style 110800512 is a women’s finely knit deep v-necked sleeveless pullover. The edge of the neckline is decorated with a knit lace-like edging. The outer surface of the fabric measures more than 9 stitches per two centimeters measured in the direction in which the stitches were formed. The fabric is composed of 50% wool and 50% acrylic yarn. Style 100760512 is a women’s finely knit pullover featuring a cross over neckline, long sleeves with decorative buttons at the end of each sleeve along the outer side and the same buttons along the side panel of the crossover panel. The outer surface of the fabric measures more than 9 stitches per two centimeters measured in the direction in which the stitches were formed. The fabric is composed of 65% rayon and 35% nylon yarn. Style 100820512 is a women’s finely knit scoop-necked long sleeved pullover. The front of the garment is decorated with scattered bead and sequin designs. The outer surface of the fabric measures more than 9 stitches per two centimeters measured in the direction in which the stitches were formed. The fabric is composed of 80% rayon, 17% nylon and 3% lycra yarn. Style 150000512 is a women’s finely knit cardigan featuring a full front opening secured with a decorative pin, rib knit long sleeves, and a rib knit band which encircles the entire outer edge of the body of the garment, forming the turnover collar, the front plackets and the bottom waistband of the garment. The outer surface of the fabric measures more than 9 stitches per two centimeters measured in the direction in which the stitches were formed. The fabric is composed of 77% rayon and 23% nylon yarn. For all of the above garments you had suggested classification headings that provided for sweaters. Statistical Note 3 to Chapter 61, HTS states (in part), : “For purposes of this chapter, statistical provisions for sweaters includes garments, whether or not known as pullovers, vests or cardigans, the outer surfaces of which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the direction in which the stitches were formed…”. All of the above garments measured more than 9 stitches per 2 centimeters measured in the above prescribed fashion. Thus they could not be considered sweaters for purposes of CPB classification. Also note that due to the fact that styles 100720512, 150800512, and 110800512 are to be constructed of a 50/50 blend of fibers, they are classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). Styles 100720512, 150800512, and 110800512 will be classified as if they 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. Styles 100720512, 150800512 and 110800512 may be subject to 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 applicable subheading for styles 100000512, 100250512, 100770512, 100750512, 100760512, 100820512, and 150000512 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted, Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32% ad valorem. The applicable subheading for styles 100720512, 150800512, 110800512 will be 6110.30.1560, HTS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Containing 23 percent or more by weight of wool or fine animal hair: Other: Women’s or girls’. The duty rate will be 17% ad valorem. Styles 100000512, 100250512, 100770512, 100750512, 100760512, 100820512, and 150000512 fall within textile category designation 639. Styles 100720512, 150800512, 110800512 fall within textile category designation 438. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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). 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division