The tariff classification of three women’s knit garments from various countries

NY M81408 April 11, 2006 CLA-2-61:RR:NC:TA:359 M81408 CATEGORY: Classification TARIFF NO.: 6110.20.2077; 6110.30.3057 Mr. Thomas G. Travis Sandler, Travis & Rosenberg The Waterford 5200 Blue Lagoon Drive Miami, FL 33126-2022 RE: The tariff classification of three women’s knit garments from various countries Dear Mr. Travis: In your letter dated March 22, 2006, on behalf of Kellwood Company, you requested a classification ruling. Your samples and components are being returned as requested. The submitted sample, style number S63412 (SS06-018), is a woman’s pullover that is constructed from 100% cotton, 1x1 rib 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 stitch count does not reflect the purl stitches of the fabric. The pullover features a U-neckline, short self-start sleeves, and a self-start bottom. All of the components are knit to shape. The pullover meets the requirements of Statistical Note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). The submitted sample, style T63182 (ST06-101) is a woman’s pullover that is constructed from 55% cotton, 45% rayon, 2x2 rib 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 stitch count does not reflect the purl stitches of the fabric. The pullover features a round neckline, short sleeves, and a self-start bottom. The neckline and the sleeves are finished with scalloped edge capping. All of the components are knit to shape. The pullover meets the requirements of Statistical Note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). The submitted sample, style F63259 (SF06-107) is a woman’s sleeveless pullover that is constructed from 100% acrylic, 2x2 rib knit fabric. The outer surface of the fabric measures more than 9 stitches but less than 18 stitches per 2 centimeters in the direction the stitches were formed. The stitch count does not reflect the purl stitches of the fabric. The garment features a turtleneck and a self-start bottom. The armhole capping, a component, is not knit to shape. The garment does not meet the requirements of Statistical Note 6, Chapter 61, HTSUS. You suggest that the above style be classified in subheading 6110.30.3057, HTSUS. However, the armhole capping is not knit to shape. The applicable subheading for styles S63412 (SS06-018) and T63182 (ST06-101) will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s: knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 16.5% ad valorem. The applicable subheading for style F63259 (SF06-107) 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. 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 S63412 (SS06-018) and T63182 (ST06-101) fall within textile category designation 339. Style F63259 (SF06-107 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