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

NY M82214 April 19, 2006 CLA-2-61:RR:NC:N3:359 M82214 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Robert Stack Tompkins & Davidson LLP One Astor Place New York, NY 10036-8901 RE: The tariff classification of a woman’s knit pullover from Vietnam Dear Mr. Stack: In your letter dated April 6, 2006, you requested a classification ruling on behalf of Item Eyes, Inc. A sample identified as style M6069J was submitted and will be returned as you have requested. The pullover knitted garment features short sleeves with hems, a hemmed bottom, a gathered back panel, a scooped front and back neckline which has knit lace inserts, a banded neck and an open v at the neckline. The outer surface fabric of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment is cut to pattern and sewn. The fiber content of the garment is 95% rayon and 5% spandex. The applicable subheading for the pullover 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/. The garment 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. 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