The tariff classification of a woman’s cardigan and pullover from China

NY M80962 March 15, 2006 CLA-2-61:RR:NC:TA:359 M80962 CATEGORY: Classification TARIFF NO.: 6110.30.3057 Mr. Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of a woman’s cardigan and pullover from China Dear Mr. Kamnitz: In your letter dated March 2, 2006, on behalf of Ralsey Group Ltd., you requested a classification ruling. Your samples are being returned as requested. You submitted two samples of women’s garments that are constructed from 100% rayon jersey knit fabric (top portions) which transitions into rib knit fabric (the bottom portions). The fabric of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. Style M511-356 is a cardigan that features a V-neckline, short sleeves with ribbed cuffs and 3 non-functional buttons, a full front opening with an 8-button closure, and a finished bottom. Style M511-360 is a pullover that features a V-neckline, ¾ length sleeves with ribbed cuffs, a self fabric knit belt looped through two chain stitched loops, and a finished bottom. The front panels of the two garments are knit to shape with self-start bottoms, self finished sides, full fashion marks at the armholes. The back panels of the two garments are knit to shape with self-start bottoms, self-finished sides, and full fashion marks at the armholes. The sleeves are knit to shape with self-start bottoms, self finished sides and full fashion marks at the armholes. The placket and sleeve cuffs for style M511-356 are knit to shape. The belt for style M511-360 is knit to shape. All the components are looped and linked to form the finished garments. The applicable subheading for styles M511-356 and M511-360 will be 6110.30.3057, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted: of man made fibers: other…other: women’s: 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/. Styles M511-356 and M511-360 fall 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 R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division