The tariff classification of women’s knit garments from China

NY M80764 February 15, 2006 CLA-2-61:RR:NC:TA:359 M80764 CATEGORY: Classification TARIFF NO.: 6110.20.2077 Lisa York Target Customs Brokers, Inc. 33 South Sixth Street Mail Stop-3315 Minneapolis, MN 55402 RE: The tariff classification of women’s knit garments from China Dear Ms. York: In your letter dated January 26, 2006, you requested a classification ruling on behalf of Target Corporation. Two garments, along with the components pieces, were submitted. All of the garments are made of 100% cotton finely knit fabric. 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. Style 132309 is a sleeveless v-neck pullover. Style 132308 is a short-sleeved cardigan with a full front opening. The front and back panels are linked and looped at the waist to form a waisted garment. The strip of knit to shape fabric that is linked and looped connecting these garment panels extends to form a belt, which can be tied in the front 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/. Both 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