The tariff classification of two women’s knitted garments from China.

N008916 April 20, 2007 CLA-2-61:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2077; 6110.30.3059 Ms. Maristella Iacobello Phillips - Van Heusen Corporation 200 Madison Avenue New York, N.Y. 10018 RE: The tariff classification of two women’s knitted garments from China. Dear Ms. Iacobello: In your letter dated March 23, 2007 you requested a classification ruling. As requested, your samples are being returned to you. Style number 8136 is a woman’s polar fleece cardigan that is constructed from 100% polyester knitted fabric. The garment features a mock collar, a full front zippered opening, two inset pockets at the waist, the words Calvin Klein embroidered above the left wrist, long sleeves, and a self fabric banded bottom and cuffs. Style number 3117 is a woman’s sleeveless pullover that is constructed from 100% cotton 1x1 rib knit fabric. The outer surface of the garment measures more than 9 but less than 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a V-shaped neckline, the word Izod embroidered on the front panel at the waist, and a 2x2 ribbed knit bottom finish. All components are knit to shape and assembled by looping and linking. All meet the requirements of statistical note 6 to Chapter 61 HTSUS. The applicable subheading for style 8136 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’. The duty rate will be 32%. The applicable subheading for style 3117 will be 6110.20.2077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: women’s or girls’: other. The duty rate will be 16.5%. 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 8136 falls within textile category 639 and style 3117 falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division