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

NY M81328 April 12, 2006 CLA-2-61:RR:NC:TA:359 NY M81328 CATEGORY: Classification TARIFF NO.: 6110.30.3057 Mr. Steven Z. Haber Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue New York, NY 10022-4877 RE: The tariff classification of a woman’s pullover from China. Dear Mr. Haber: In your letter dated March 6, 2006, on behalf of your client The Talbots, Inc., you requested a classification ruling. Your sample is being returned as requested. Style 64122560 is a woman’s pullover that is constructed from 64% rayon and 36% nylon knit fabric. The fabric 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 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. The garment features a V-shaped neckline, long sleeves, and a tubular bottom. The front panels are knit to shape with a self-start bottom, self-finished sides, full fashion marks at the armholes, and a contoured neckline. The back panel is knit to shape with a self-start bottom, self-finished sides and full fashion marks at the armholes. All components are looped and linked to form the finished garment. The applicable subheading for the pullover, Style 64122560 will be 6110.30.3057, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of man-made fibers: Other:Other: Other:Other:Other:Women’s or girls’:Knit to shape articles described in statistical not 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/. The pullover, Style 64122560 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 R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division