The tariff classification of two women’s pullovers from China

NY L89986 February 3, 2006 CLA-2-61:RR:NC:TA:359 L89986 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6110.20.2079 Ms. Lynne McGowan Hamrick’s, Inc. 742 Peachoid Road Gaffney, SC 29341 RE: The tariff classification of two women’s pullovers from China Dear Ms. McGowan: In your letter dated January 18, 2006, you requested a classification ruling. You submitted two samples that are being retained by this office. Style number 132F is a woman’s sleeveless pullover that is constructed from 100% acrylic, 1x1 rib knit fabric. The outer surface of the garment measures more than 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a round neckline, four eyelets on the left shoulder and a rib knit bottom. Style number 122F is a woman’s pullover that is constructed from 60% cotton, and 40% acrylic, 1x1 rib knit fabric. The outer surface of the fabric measures more than 18 stitches per 2 centimeters measured in the direction that the stitches were formed. The garment features a V-neckline, short sleeves, and a straight bottom. Although you requested classifications under subheadings 6110.30.3055 and 6110.20.2075, Harmonized Tariff Schedule of the United States (HTSUS), please be advised that the numbers have been discontinued. They have been replaced with either 6110.30.3057, HTSUS or 6110.30.3059, HTSUS (manmade fibers), and 6110.20.2077, HTSUS or 6110.20.2079, HTSUS (cotton), dependent upon the construction of the garment, as outlined in Statistical Note 6 to Chapter 61, HTSUS. Additionally, you asked if these garments meet the criteria of Statistical note 6, Chapter 61, (HTSUS) and are they exempt from quota. The back panel of both garments show evidence of having been cut or trimmed. The garments do not qualify for quota exempt treatment. The applicable subheading for style 132F will be 6110.30.3059, (HTSUS), which provides for pullovers, knitted: of man-made fibers: other…other: women’s other. The duty rate will be 32% ad valorem. The applicable subheading for style 122F 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/. Style 132F falls within textile category designation 639. Style 122F falls in category 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