The tariff classification of two women’s pullovers from China

NY M80646 February 22, 2006 CLA-2-61:RR:NC:TA:359 M80646 CATEGORY: Classification TARIFF NO.: 6110.20.2077; 6110.30.3057 Ms. Lynne McGowan Hamrick’s, Inc. 742 Peachoid Road Gaffney, SC 29341 RE: The tariff classification of two women’s pullovers from China Dear Ms. McGowan: Recent technical changes to statistical note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS) necessitated reviewing and replacing NY Ruling Number L89986, dated February 3, 2006. The change impacted on the perceived stitch count of the garment, which changed the tariff classification. A complete revised ruling follows. In your letter dated January 18, 2006, you requested a classification ruling. You submitted two samples that are being retained by this office. Style number 132F is a woman’s sleeveless pullover that is constructed from 100% acrylic, 1x1 rib knit fabric. The outer surface of the garment measures more than 9 but equal to or less than 18 stitches per 2 centimeters in the direction that the stitches were formed, utilizing the guidelines established by statistical note 6 to Chapter 61, Harmonized Tariff Schedule of the United States, (HTSUS). The garment features a round neckline, four eyelets on the left shoulder and a rib knit bottom. All the components of the garment are assembled by looping and linking. Style number 122F is a woman’s pullover that is constructed from 60% cotton, and 40% acrylic, 1x1 rib knit fabric. The outer surface of the garment measures more than 9 but equal to or less than 18 stitches per 2 centimeters in the direction that the stitches were formed, utilizing the guidelines established by statistical note 6 to Chapter 61, HTSUS. The garment features a V-neckline, short sleeves, and a straight bottom. All the components of the garment are assembled by looping and linking. Although you requested classifications under subheadings 6110.30.3055 and 6110.20.2075, Harmonized Tariff Schedule of the United States (HTSUS), please be advised that the numbers have been discontinued. They have been replaced with either 6110.30.3057, HTSUS or 6110.30.3059, HTSUS (manmade fibers), and 6110.20.2077, HTSUS or 6110.20.2079, HTSUS (cotton), dependent upon the construction of the garment, as outlined in Statistical Note 6 to Chapter 61, HTSUS. The applicable subheading for style 122F will be 6110.20.2077, 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 the chapter. The duty rate will be 16.5% ad valorem. The applicable subheading for style 132F will be 6110.30.3057, (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’: Knit to shape articles described in statistical note 6 to the chapter. 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 132F falls within textile category designation 639. Style 122F falls in category 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