The tariff classification of a woman’s pullover from Macau

NY M80413 February 28, 2006 CLA-2-61:RR:NC:TA:359 M80413 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a woman’s pullover from Macau Dear Ms. De Silva: In your letter dated February 8, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number PP 300658, is a woman’s sleeveless pullover that is constructed from 95% cotton, 5% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the outer surface of the garment exceeds 18 stitches per 2 centimeters measured in the direction the stitches were formed. The stitch count does not meet the stitch count requirements of Statistical note 6, Chapter 61, Harmonized Tariff Schedules of the United States (HTSUS). The garment features a V-neckline with embroidery, side slits, and a hemmed bottom. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s. 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