The tariff classification of three women’s garments from Cambodia

NY M80834 February 24, 2006 CLA-2-61:RR:NC:TA:359 M80834 CATEGORY: Classification TARIFF NO.: 6110.20.2020; 6110.20.2079 Ms. Jean Gong McNaughton Apparel Group, Inc. 498 Seventh Ave., 9FL New York, NY 10018 RE: The tariff classification of three women’s garments from Cambodia Dear Ms. Gong: In your letter dated February 1, 2006, on behalf of Miss Erika, you requested a classification ruling. You submitted three samples that are being returned as requested. Style number P89001, is a woman’s sweater that features a hood, long sleeves with self-fabric cuffs, a full front opening with a zipper closure, and a hemmed bottom. The garment is constructed from 80% cotton, 20% polyester, cable knit fabric (the entire front) and jersey knit fabric (the hood, the sleeves, the back panel, the placket, and the bottom. The essential character of style P89001 is given by the cable knit fabric of the entire front, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted. The outer surface of the front panel measures fewer than 9 stitches per 2 centimeters in the direction that the stitches were formed. Style P85509 is a woman’s cardigan that features a mock collar, long cable knit sleeves, a full front opening with a zipper closure, 2 front patch pockets at the waist, and a hemmed bottom. The garment, other than the sleeves, is made from jersey knit fabric. Style P89014 is a woman’s cardigan that features a mock collar, long sleeves with self-fabric cuffs, a full front opening with a zipper closure, and a hemmed bottom. Portions of the front panels are made from cable knit fabric. The remainder of the garment is made from jersey knit fabric. Styles P85509 and P89014 are constructed from 80% cotton, 20% polyester, cable knit fabric and jersey knit fabric. The essential character of styles P85509 and P89014 is given by the jersey knit fabrics, which measure more than 9 stitches per 2 centimeters in the horizontal direction; GRI Rule 3, noted. For purposes of Statistical Note 6 to Chapter 61, the outer surface of the jersey knit fabric of each garment exceeds 18 stitches per 2 centimeters in the direction the stitches were formed. The stitch count does not meet the stitch count requirements of Statistical note 6, Chapter 61, HTSUS. The applicable subheading for style P89001 will be 6110.20.2020, HTSUS, which provides for sweaters, knitted: of cotton: other…other: sweaters: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for styles P85509 and P89014 will be 6110.20.2079, HTSUS which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The duty rate will be 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/. Style P89001 falls within textile category designation 345. Styles P85509 and P89014 fall 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