The tariff classification of women’s knit garments from China

NY M80526 March 6, 2006 CLA-2-61:RR:NC:N3:359 M80526 CATEGORY: Classification TARIFF NO.: 6110.30.30 Arthur W. Bodek Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th floor New York, NY 10022-4877 RE: The tariff classification of women’s knit garments from China Dear Mr. Bodek: In your letter dated February 17, 2006, you requested a classification ruling on behalf of By Design LLC. You submitted three garments, identified as styles UA01270P, MFS42360, and AA01290T. Each of these garments has an attached scarf or collar. You request that we assume all of the garments are knit to shape for purposes of this ruling and that we limit our classification advice to the treatment of the scarves or collar as imported with their respective garment. You suggest that all the garments by themselves qualify for consideration under subheading 6110.30.3057, Harmonized Tariff Schedule of the United States (HTSUS). Lacking the unassembled components needed to make a knit to shape determination, this office will be able to render classification determinations only to the eight digit HTSUS level. Style UA01270P is a woman’s long sleeve, v neck pullover with rib knit cuffs and waistband. The garment is made of 100% acrylic knit fabric. The outer surface measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment has a rib knit scarf attached by three buttons at the back neck of the garment. The buttons used to attach the scarf are sewn to the pullover. The pullover and rib knit scarf are considered as a composite good. The essential character is given by the pullover, HTSUS, General Rules of Interpretation (GRI), Rule 3, noted. Style MFS42360 is a woman’s long sleeve, v neck pullover with rib knit cuffs and waistband. The garment is made of 100% acrylic knit fabric. The outer surface measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment has a woven scarf attached by means of a woven ribbon loop sewn to the garment. The scarf is threaded through the loop, and can be removed. The pullover and woven scarf are considered as a composite good. The essential character is given by the pullover, HTSUS, GRI Rule 3, noted. Style AA01290T is a woman’s long sleeve, v neck cardigan with a full front opening secured with 6 small buttons. The garment is made of 100% acrylic knit fabric. The outer surface measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment has a faux fur collar attached to the neckline by 9 buttons which are sewn along the neckline of the garment. The faux fur collar is backed with woven fabric. The cardigan and collar are considered as a composite good. The essential character is given by the cardigan, HTSUS, GRI Rule 3, noted. The applicable subheading for UA01270P, MFS42360, and AA01290T will be 6110.30.30, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’. 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 styles 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division