The tariff classification of men’s and women’s knit garments from China.

NY M87284 April 25, 2007 CLA-2-61:RR:NC:TA:N3:356 M87284 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6110.30.3059 Ms. Nicole Trimble Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of men’s and women’s knit garments from China. Dear Ms. Trimble: In your letter dated October 25, 2006, you requested a tariff classification ruling on behalf of Shanghai Tex. Your response was delayed due to laboratory analysis. As requested, your samples will be returned. Although you identify the garments as constructed from 100% bamboo, laboratory analysis has found that all of the garments are constructed from 100% rayon fibers. Style PSM006 is a polo-style shirt constructed from 100% rayon, pique knit fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. Style PSM006 features a rib knit spread collar; a left over right, partial front opening with three button closures; long sleeves with rib knit cuffs; a round metal ornament sewn to the lower left front panel; and a hemmed bottom with side slits and a tail. Following Chapter 61, Note 9, garments with a left over right closure at the front are regarded as men’s garments. Style PSL001 is a women’s pullover constructed from 100% rayon, finely knit jersey fabric that measures more than 9 stitches per 2 centimeters counted in the horizontal direction. Style PSL001 features a rib knit crew neckline, short, hemmed sleeves, a round metal ornament sewn to the lower left front panel, and a hemmed bottom. Style PSL002 is a women’s pullover constructed from 100% rayon, finely knit jersey fabric that measures more than 9 stitches per 2 centimeters counted in the horizontal direction. Style PSL002 features a rib knit mitered V-neckline, short, hemmed sleeves, a round metal ornament sewn to the lower left front panel, and a hemmed bottom. Style PSL011 is a women’s pullover constructed from 100% rayon, finely knit jersey fabric that measures more than 9 stitches per 2 centimeters counted in the horizontal direction. Style PSL011 features a rib knit round neckline, long, hemmed sleeves, a round metal ornament sewn to the lower left front panel, and a hemmed bottom. Style PSL016 is a women’s pullover constructed from 100% rayon, finely knit jersey fabric that measures more than 9 stitches per 2 centimeters counted in the horizontal direction. Style PSL016 features a rib knit round neckline, short, pieced sleeves, pieced, front and back panels, a round metal ornament sewn to the lower left front panel, and a hemmed bottom. The applicable subheading for Style PSM006 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men’s. The duty rate is 32% ad valorem. The applicable subheading for Styles PSL001, PSL002, PSL011, and PSL016 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: women’s or girls’: other. The rate of duty is 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/. Style PSM006 falls within textile category designation 638 and Styles PSL001, PSL002, PSL011, and PSL016 fall within textile category designation 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division