The tariff classification of women’s knit garments from China

NY M84768 July 12, 2006 CLA-2-61:RR:NC:TA:359 M84768 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6214.30.0000 Mr. Hobyung Yi Express Customhouse Broker 144-24 156th Street Jamaica, NY 11434 RE: The tariff classification of women’s knit garments from China Dear Mr. Yi: In your letter dated June 28, 2006, on behalf Daeyu America, you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style BA63003S, is a woman’s 100% acrylic knit pullover with a ribbed scarf that is secured to the pullover at the neck via 2 buttons. The outer surface of pullover measures more than 9 stitches but less than 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a V-neckline, long sleeves with ribbed cuffs, and a ribbed bottom. The capping for the neckline is unfinished. The garment does not meet the requirements of knit to shape garments in Chapter 61, note 6 of the Harmonized Tariff Schedule of the United States (HTSUS). The pullover and ribbed scarf are considered as a composite good. The essential character is imparted by the pullover, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The submitted sample, style BA63005P, is a woman’s 100% acrylic knit pullover with a 100% polyester woven oblong scarf. You state that the scarf will be attached to the pullover with a string in its final form. The outer surface of the pullover measures more than 9 but less than 18 stitches per 2 centimeters in the direction that the stitches were formed. The pullover features a beaded V-neckline, long tubular hemmed sleeves, and a tubular hemmed bottom. The capping for the neckline is unfinished. The garment does not meet the requirements of knit to shape garments in Chapter 61, note 6 of the HTSUS. The applicable subheading for style BA63003S will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of manmade fibers: other…. other: women’s: other. The duty rate will be 32% ad valorem. The applicable subheading for style BA63005P, the pullover, will be 6110.30.3059, which provides for pullovers, knitted: of man made fibers: other…other: women’s. The duty rate will be 32% ad valorem. The applicable subheading for style BA63005P, the scarf, will be 6214.30.0000, which provides for shawls, scarves, mufflers, mantillas, veils and the like: of synthetic fibers. The duty rate will be 5.3% 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 two pullovers fall within textile category designation 639. The scarf falls in category 659. 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 R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division