The tariff classification of five women’s knit garments from Hong Kong

NY M81207 April 4, 2006 CLA-2-61:RR:NC:TA:359 M81207 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 6110.20.2079; 6110.30.3059; 6110.30.3057 Ms. Lisa York Target Customs Brokers, Inc. 33 South Sixth Street Mail Stop-3315 Minneapolis, Minnesota 55402 RE: The tariff classification of five women’s knit garments from Hong Kong Dear Ms. York: In your letter dated March 10, 2006, on behalf of Target Corporation, you requested a classification ruling. You submitted five samples with their component pieces that are being returned as requested. This office is retaining style 134340 and its component pieces. Style number 134049 is a woman’s sleeveless top that is constructed from 71% cotton, 29% rayon knit fabric. The garment features a deep V-neckline that extends below the chest and a ribbed bottom. Style number 132525 is a woman’s pullover that is constructed from 65% cotton, 35% rayon knit fabric. The outer surface of the fabric measures more than 9 stitches but less than 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features ¾ inch long sleeves with ribbed cuffs, a scoop neckline, and a ribbed bottom. The front panel, a component, displays incomplete lines of demarcation. The panel is not knit to shape and does not meet the requirements of Statistical Note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). Style number 134339 is a woman’s sleeveless pullover that is constructed from 100% rayon knit fabric. The outer surface of the pullover measures more than 9 stitches but less than 18 stitches per 2 centimeters in the direction that the stitches were formed. The pullover features a cowl neck collar and a self-start bottom. The collar, a component, is not knit to shape and does not meet the requirements of Statistical Note 6, Chapter 61, HTSUS. Style number 134340 is a woman’s cardigan that is constructed from 100% rayon knit fabric. The outer surface of the fabric measures more than 9 stitches but less than 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a shawl collar extending to and including the placket, long sleeves, a full front opening with no means of closure, and a finished bottom. All of the components are knit to shape and meet the requirements of Statistical Note 6, Chapter 61, HTSUS. Style number 132521 is a woman’s pullover that is constructed from 100% cotton, knit fabric. The outer surface of the fabric measures more than 9 stitches but less than 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a V-neckline with a woven ruffled V-shaped 2-button dickie, short sleeves with ribbed cuffs, and a ribbed bottom. The dickie, a component, is not knit to shape and does not meet the requirements of Statistical Note 6, Chapter 61, HTSUS. The applicable subheading for style 134049 will be 6114.20.0010, HTSUS, which provides for other garments, knitted: of cotton: tops: women’s. The duty rate will be 10.8% ad valorem. The applicable subheading for styles 132525 and 132521 will be 6110.20.2079, HTSUS, which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style 134339 will be 6110.30.3059, HTSUS, which provides for pullovers, knitted: of man made fibers: other…other: women’s. The duty rate will be 32% ad valorem. The applicable subheading for style 134340 will be 6110.30.3057, HTSUS, which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s: knit to shape articles described in statistical note 6 to this chapter. 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 134049, 132525, and 132521 fall within textile category designation 339. Styles 134339 and 134340 fall in category 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