The tariff classification of two women’s garments from China

NY M81381 April 4, 2006 CLA-2-61:RR:NC:TA:359 M81381 CATEGORY: Classification TARIFF NO.: 6106.10.0010; 6110.20.2079 Ms. Patty Kittel Associated Merchandising Corporation 33 South 6th Street Mail Stop-3315 Minneapolis, MN 55402 RE: The tariff classification of two women’s garments from China Dear Ms. Kittel: In your letter dated March 13, 2006, you requested a classification ruling. You submitted two garments that are being returned as requested. Style number EK0835 is a woman’s blouse that is constructed from 100% cotton 2x2 rib knit fabric. The outer surface of the fabric measures more than 10 stitches per linear centimeter in the horizontal and vertical direction. The garment features a turn down collar with a V-neckline, long sleeves, a front partial opening with 2 button closures and a straight bottom. Style W0816EK is a woman’s cardigan 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 ribbed mock collar, long sleeves with loose-fitting ribbed cuffs, a full front opening with a zipper closure, and a loose-fitting ribbed bottom. The placket, a component, is not knit to shape and does not meet the requirements of Statistical Note 6, Chapter 61, Tariff Schedule of the United States (HTSUS). You suggest that the garments be classified in subheading 6110.20.2077. However, style EK0835 is specifically provided for in heading 6106. Style W0816EK is not knit to shape because of the placket component. The applicable subheading for the blouse will be 6106.10.0010, HTSUS, which provides for women’s blouses, knitted: of cotton: women’s. The duty rate will be 19.7% ad valorem. The applicable subheading for the cardigan 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/. The blouse and the cardigan fall 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