The tariff classification of women’s knit garments

NY M81768 April 11, 2006 CLA-2-61:RR:NC:N3:359 M81768 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Rodney Ralston UPS Chain Supply Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of women’s knit garments Dear Mr. Ralston: In your letter dated March 22, 2006, you requested a classification ruling on behalf of Tribal Sportswear. You resubmitted four styles of garments, identified as 40750-835, 40780-835, 40980-347, and 40990-238, with additional information as requested. We had requested that the components be submitted in the condition in which they were taken from the flat bed-knitting machine. What was submitted were garments is a semi-finished condition. It is not reliable to make classification determinations for statistical note 6 to chapter 61 without having the components in their “raw” state. We can make a classification determination on style 40990-238. You described the garment as an argyle sweater with lace trim. The garment is more accurately described as a cardigan. It is made of 62% rayon and 38% nylon knit fabric whose outer surface measures more than 9 but less than or equal to 18 stitches per 2 centimeters in the direction in which the stitches were formed. The cardigan features a full front opening that is tied with a cord, long sleeves with crochet components at the sleeve ends, and wide crochet banding that encircles the neck, front opening and entire bottom of the garment. This crochet material, which you described as lace, is considered a component of the garment, It significantly adds to the dimensions of the garment and is more than just a bit of edging material. Statistical note 6 to chapter 61 requires that all of the components of the garment be knit to shape on a flat bed knitting machine. These crocheted components do not meet the requirement of the statistical note. The applicable subheading for style 40990-238 will be 6110.30.3059, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls: Other. 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/. Style 40990-238 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. Should you wish to resubmit the other garments, please include all the materials we have returned to you. We will require each garment be submitted in its finished condition along with all of the individual components of the garment, in their condition as taken directly from the knitting machine. No waste yarn is to be removed, no holding stitches are to be attached to the pieces. 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