The tariff classification of a woman’s knit pullover from Guatemala

NY M81857 April 24, 2006 CLA-2-61:RR:NC:TA:359 M81857 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Ann Broker Supply Chain Solutions P.O. Box 888197 Kentwood, MI 49588-8197 RE: The tariff classification of a woman’s knit pullover from Guatemala Dear Ms. Broker: In your letter dated March 27, 2006, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, which you did not identify with a style number, is a woman’s pullover constructed from 100% cotton knit fabric that is napped on one side. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a round neckline, long hemmed sleeves, a snowman appliqué on the front panel, and a hemmed bottom. The components are sewn together. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s: other. The duty rate will be 16.5% ad valorem. Tariff number 6110.20.2079 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. From the information you have sent, we assume that you are the supplier of the appliqué. Please note that the cost or value of the appliqué will represent an assist under Section 402 of the Tariff Act (TA). The term “assist” is defined as that which is supplied directly or indirectly by the buyer of imported merchandise, free of charge or at reduced cost, for use in connection with the sale of the merchandise for export to the U.S., under 19 U.S.C. 1401a(h)(1)(A). There are four categories of assists, but only the first, encompassing “materials, components, parts and similar items incorporated in the imported merchandise,” is potentially relevant to the instant situation. As an assist, the value of the appliqué must be added to the processing costs before the ad valorem rate of duty is applied, pursuant to Section 402, TA. Additionally, please note that the value of any assist will include transportation costs to the place of production. See Section 152.103(d), Customs Regulations (19 C.F.R. §152.103(d)). 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