The tariff classification of a woman’s pullover

NY M81597 March 7, 2006 CLA-2-61:RR:NC:N3:359 M81597 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Sol Manrique Marisa Christina 1410 Broadway, 20th floor New York, NY 10018 RE: The tariff classification of a woman’s pullover Dear Mr. Manrique: In your letter dated February 24, 2006, you requested a classification ruling. You resubmitted style QF639 with additional information as requested. The pullover garment is made of 87% cotton, 11% nylon and 2% spandex knit fabric. The garment features crocheted trim along the v-shaped neckline, which also fills in the v portion of the cotton fabric. The ¾ length sleeves are divided into two separate sections by a band of crocheted fabric that connects the two pieces of the sleeve. The crocheted fabric serves as a component piece of the garment, both on the sleeves and to fill in the neckline and extend the coverage of the garment. Crocheted fabric is not made on flat bed knitting machines. The garment does not meet the requirements of statistical note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the pullover will be 6110.20.2079, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of Cotton: Other: Other: Other: Women’s or girls: Other. 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 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division