The tariff classification of women’s knit garments from China

N008993 April 24, 2007 CLA-2-:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6109.10.0040; 6110.20.2079 Karine Giasson Coalision Inc. 619 Le Breton Longueuil, Quebec Canada J4G 1R9 RE: The tariff classification of women’s knit garments from China Dear Ms. Giasson: In your letter dated March 27, 2007, you requested a tariff classification ruling. The provided samples are being returned as per your request. Style ASL-31-07 is a women’s hooded pullover made of 97% cotton 3% spandex finely knit fabric whose outer surface measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a modified v-neckline and a layered finish at the sleeves and garment bottom. Finely knitted pullovers with hoods are properly classified as other garments of 6110, HTSUS. Therefore, your assertion for classification as a sweatshirt is not applicable. Style ATL-36-07 is a women’s 97% cotton 3% spandex lightweight knit fabric T-shirt which features a rounded capped neckline and hemmed short sleeves and hemmed bottom. The applicable subheading for style ASL-31-07 will be 6110.20.2079, 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: other: Women’s: other. The rate of duty will be 16.5%. The applicable subheading for style ATL-36-07 will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: Women’s or girls: other: T-shirts: Women’s. The rate of duty will be 16.5%. Style numbers ASL-31-07 and ATL-36-07 fall 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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/. 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