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

NY M81008 March 23, 2006 CLA-2-61:RR:NC:TA:359 M81008 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Irina Parker Dash America Inc./Pearl Izumi USA, Inc. 620 Compton Street Broomfield, CO 80020 RE: The tariff classification of a woman’s pullover from Macau and China Dear Ms. Parker: In your letter dated March 3, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 0822, is a woman’s pullover that is constructed from 100% polyester, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count exceeds18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The garment does not meet the requirements of this note. The pullover features a pointed collar with a V-opening, short sleeves with one-button tabs, a left chest pocket with a one-button tab, a zippered pocket on the back panel at the waist, and a hemmed bottom. The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of manmade fibers: other…other: women’s. 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/. The pullover falls 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