The tariff classification of a "bat wing" garment for ladies’ wear from China

NY M83536 May 31, 2006 CLA-2-61:RR:NC:TA:359 M83536 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Moises Leal Amelotte International Corporation 1359 Broadway, Suite 612A New York, NY 10018 RE: The tariff classification of a “bat wing” garment for ladies’ wear from China Dear Mr. Leal: In your letter dated May 18, 2006 you requested a classification ruling. Resembling a poncho, constructed, however, with short sleeves, this cowl-necked, pullover garment is manufactured from knitted fabrics of 100% acrylic. Because the wide border component that is attached to the sides and bottom of the garment is cut to length, mitered at the corners and overlock stitched, the applicable subheading for this style will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …pullovers…and similar articles, knitted…of man-made fibers, other, other, other, other, other, women’s…, other. The duty rate will be 32 per cent 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division