The tariff classification of a woman’s pullover from China

NY L89978 January 30, 2006 CLA-2-61:RR:NC:TA:359 L89978 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Melissa B. Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s pullover from China Dear Ms. Fox: In your letter dated January 17, 2006, on behalf of Norton McNaughton, Inc., you requested a classification ruling. The submitted sample, style number EKZL2Y, is a woman’s pullover that is constructed from 59% cotton, 41% rayon, jersey knit and rib knit fabric. The garment features a V-neckline with decorative stones, short cap sleeves and a substantial rib knit bottom. You state that the panels are knit to shape and are used in a form without need for further cutting or trimming. Our limited examination revealed cutting of the panels at the shoulders and bodice, which indicates the garment does not meet the criteria specified in Chapter 61, Statistical note 6, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the pullover will be 6110.20.2079, HTSUS, which provides for pullovers, knitted: of cotton: other…other: women’s: other. The duty rate will be 16.5% 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/. The pullover falls within textile category designation 339. 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