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

NY M80209 February 23, 2006 CLA-2-61:RR:NC:N3:359 M80209 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Karanda Ho Tricant (Canada) Imports, Inc. 2800 14th Ave., Unit 507 Markham, Ontario Canada L3R 0E7 RE: The tariff classification of a woman’s knit pullover from China Dear Ms. Ho: In your letter dated February 1, 2006, you requested a classification ruling. You submitted a sample of a women’s knit pullover, identified as style 20888. You also submitted the component pieces for this garment. Style 20888 is made of 100% cotton knit fabric. The garment features long sleeves, a crew neckline and a straight bottom. The hems of the sleeves and the garment bottom are formed with a looped and linked tubular hem. The outer surface of the fabric measures more than 9 but equal to or less than 18 stitches per 2 centimeters in the direction in which the stitches were formed. Narrow capping is looped and linked around the neckline. The knit to shape front and back components feature self start bottoms and self finished sides and armholes and clear lines of demarcation for the neckline. The sleeves feature self start ends and self finished edges. Full fashion marks are evident around the sleeves and armholes. All of the components of the garment are looped and linked together. The applicable subheading for style 20888 will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter. 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 20888 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division