The tariff classification of two women’s pullovers from China

NY M84792 July 12, 2006 CLA-2-61:RR:NC:TA:359 M84792 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6110.20.2079 Mr. Yoon Dyer Hankyu International Transport (USA), Inc. – NY Branch 230-19 Int’l Airport Center Blvd. Jamaica, NY 11413 RE: The tariff classification of two women’s pullovers from China Dear Mr. Dyer: In your letter dated June 30, 2006, on behalf of Uniqlo USA, Inc., 1114 Avenue of the Americas, New York, NY 10036, you requested a classification ruling. You submitted two samples that are being returned as requested. Style number 04276A226 is a woman’s cut and sewn pullover that is constructed from 50% polyester, 50% rayon knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a lace trimmed U-neckline, long hemmed sleeves, and a hemmed bottom. Style 04276A195 is a woman’s cut and sewn pullover that is constructed from 100% cotton knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a U-neckline, ¾ inch long hemmed sleeves, and a hemmed bottom. The applicable subheading for style 04276A226 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), 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 04276A195 will be 6110.20.2079, which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% 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 04276A226 falls within textile category designation 639. Style 04276A195 falls in category 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. 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