The tariff classification of a women’s garment from China.

NY M87244 November 9, 2006 CLA-2-61:RR:NC:TA:359 M87244 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Robert Stack Tompkins & Davidson, LLP 5 Hanover Square, 15 Floor NY, NY 10004 RE: The tariff classification of a women’s garment from China. Dear Mr. Stack: In your letter dated October 18, 2006, you requested a classification ruling on behalf of Item Eyes, Inc. The provided sample will be returned as per your request. Style M4193SR is a women’s pullover composed of knit and woven components. The knitted component is constructed of a cut and sewn 100% acrylic rib knit fabric that measures more than nine stitches per two centimeters counted in the direction in which the stitches were formed. The woven component is constructed of 95% cotton 5% spandex fabric. The front and back panels that reach below the waist are constructed of the knit fabric. The woven fabric portions include ¾ length sleeves, a four-button placket at the front neckline, and a pointed collar. The essential character of Style M4193SR is imparted by the rib knit fabric that comprises the front and back panels of the garment. Therefore, your assertion for classification as a woven garment in Chapter 62 , HTSUS, is not applicable. The applicable subheading for the garment will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) 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 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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