The tariff classification of a woman’s knit pullover from China

NY M80781 February 21, 2006 CLA-2-61:RR:NC:N3:359 M80781 CATEGORY: Classification TARIFF NO.: 6110.30.3057 Dawn Stattman Christopher & Banks Company 2400 Xenium Lane North Plymouth, MN 55441 RE: The tariff classification of a woman’s knit pullover from China Dear Ms. Stattman: In your letter dated January 30, 2006, you requested a classification ruling. You submitted a sample of style 1247, a woman’s knit pullover made of 55% acrylic and 45% cotton fiber. The outer surface of the knit fabric measures more than 9 but equal to or less than 18 stitches per 2 centimeters in the direction in which the stitches were formed. The garment is constructed to simulate a cardigan and pullover set. The front of the garment is constructed with three panels, an interior full panel, which has a jewel neckline, and two outer panels, which serve to simulate a v neck cardigan. The garment also features ¾ length sleeves, six buttons with corresponding buttonholes on the “cardigan” panels, a straight self start rib knit bottom, and interior shoulder pads. The knit to shape front, back and sleeve components all feature self start bottoms and self finished sides. Full fashion marks are evident around the armhole of the garment. All of the components of the garment are looped and linked together. Your garment will be returned as you have requested. The applicable subheading for style 1247 will be 6110.30.3057, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigans…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 this 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 1247 falls 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