The tariff classification of two women’s knit garments from China

NY M80077 February 6, 2006 CLA-2-61:RR:NC:TA:359 M80077 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Melissa B. Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of two women’s knit garments from China Dear Ms. Fox: In your letter dated January 24, 2006, on behalf of Norton McNaughton, Inc., you requested a classification ruling. You submitted two samples that are being returned as requested. Style number KSEVQJ3J is a woman’s cardigan that is constructed from 54% rayon, 46% nylon, rib knit fabric (front panel) and jersey knit fabric (back panel and sleeves). The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan features a ribbed neckline, long sleeves with ribbed cuffs, a full front opening with a ribbed 7-button placket, and a ribbed bottom. The garment is cut at the top of the front and back panels. Style number JADQGH5A is a woman’s pullover that is constructed from 55% rayon, 45% nylon, 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 square neckline, crocheted cap sleeves, and a straight bottom. The applicable subheading for the cardigan and the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted: of man made fibers: other…other: women’s. The duty rate will be 32% 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 cardigan and the pullover fall 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