The tariff classification of a women’s knit pullover from China

NY L87358 August 26, 2005 CLA-2-61:RR:NC:TA:359 L87358 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Cindy Biagioni RP55, Inc. 1164 Millers Lane Virginia Beach, VA 23451 RE: The tariff classification of a women’s knit pullover from China Dear Ms. Biagioni: In your letter dated August 12, 2005, you requested a classification ruling. You submitted a sample of a garment, which you called a t-shirt. In a telephone conversation you stated that no style number was available for this pullover. The garment features a scoop neck, cap sleeves, a fitted silhouette and a triangular shaped inset panel, of a contrasting color, sewn into the front of the garment. This garment does not conform to the normal construction and features of a t-shirt for purposes of customs classification. You stated in your letter that the finely knit fabric is made of 95% bamboo and 5% spandex. For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo. The applicable subheading for the pullover 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 pullover falls within textile category designation 639. 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