The tariff classification of a woman’s knit pullover from Cambodia

NY M80137 February 2, 2006 CLA-2-61:RR:NC:TA:359 M80137 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Robert Stack Tompkins & Davidson, LLP One Astor Place New York, NY 10036-8901 RE: The tariff classification of a woman’s knit pullover from Cambodia Dear Mr. Stack: In your letter dated January 25, 2006, you requested a classification ruling on behalf of Item Eyes, Inc. A sample of style 41058G was submitted and will be returned as you have requested. The garment is a woman’s knit pullover made of 95% rayon and 5% spandex knit fabric. The outer surface of the fabric measures more than 18 stitches per 2 centimeters in the direction in which the stitches were formed. The sleeveless garment features a scoop neckline with a gathered bodice. The lower portion of the front panel is comprised of three panels sewn lengthwise. The neckline, from the shoulder seams forward, is adorned with a piece of knit lace, which is further embellished with sequins and beads. The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. 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/. Style 41058G 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division