The tariff classification of women’s pullovers from China

NY M80762 February 15, 2006 CLA-2-61:RR:NC:TA:359 M80762 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of women’s pullovers from China Dear Mr. Kamnitz: In your letter dated January 27, 2006, you requested a classification ruling on behalf of Loyaltex Fashion, Inc. Five garments, along with the components pieces and the garments in semi-finished stages were submitted. All of the garments are made of 55% cotton and 45% acrylic finely knit fabrics. The outer surfaces of all of the fabrics contain over 9 stitches per 2 centimeters, but equal to or less than 18 stitches per 2 centimeters, measured in the direction in which the stitches were formed. All of the component pieces of each garment are knit to shape. All of the garments are assembled by the linking and looping of all of their respective component pieces. According to our telephone conversation, these samples will be retained by this office. Style 70160/70180 is a short sleeved pullover with a printed floral pattern. The garment has a rounded neckline, and a straight rib knit bottom. The garment is decorated with plastic sequins and there are shoulder pads tacked to the inside shoulders of the garment. Style 70161/70181 is a short sleeved pullover with a rounded neckline and a straight rib knit bottom, and shoulder pads. The garment has an embroidered flower design with linked beads on the front panel. Style 70162/70182 is a short sleeved pullover designed to simulate a cardigan worn over a matching pullover. The front panel is multilayered with two outside panels simulating the cardigan and a full interior panel for the pullover portion. The inner panel has a rounded neckline while the two outer panels can close by means of six functional buttons and buttonholes. The garment is decorated with embroidered flowers with sewn on beads and sequins. The garment also features shoulder pads tacked to the inside shoulders of the garment. Style 70163/70183 is a short sleeved garment featuring a rounded neckline, shoulder pads tacked to the inside of the shoulders, an embroidered flower pattern on the front panel decorated with beads, and ribbons threaded vertically into the front knit pattern of the garment. These features were added after the panel was knit to shape. Style 70164 is a short sleeved garment featuring a rounded neckline, a straight rib knit bottom, interior shoulder pads tacked to the garment and an embroidered floral pattern with accentuating beads sewn on the front panel of the garment. The applicable subheading for these garments 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 rate of duty is 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/. All of the garments fall 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