The tariff classification of a women’s knit garment from China

NY M80525 March 7, 2006 CLA-2-61:RR:NC:N3:359 M80525 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Jeanette Wong Jana Group 8680 Cambie Street Vancouver, B.C. Canada V6P 6M9 RE: The tariff classification of a women’s knit garment from China Dear Ms. Wong: In your letter dated February 15, 2006, you requested a classification ruling. You submitted a sample of a women’s knit sleeveless pullover identified by style number XAS610(62522TG US). The rib knit and jersey fabric, constructed of 100% cotton, measures more than 9 stitches per 2 centimeters counted in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The front panel has a self start bottom, self finished sides, full fashion marks at the armholes and has a self finished neckline. The back panel has a self start bottom, self finished sides, and full fashion marks at the armholes. There is very narrow crochet fabric edging the v shaped neckline and the armholes. This crochet work had beads incorporated into the fabric, and this fabric is crocheted onto the self finished edges of the garment for decoration. The front and back panels of the garment, which are the only components of the garment, are considered knit to shape and are linked and looped together. The applicable subheading for style XAS610(62522TG US) will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigans…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 XAS610(62522TG US) 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