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NY L89424




January 13, 2006

CLA-2-61:RR:NC:N3:359 L89424

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079

Ms. Hilda L. Fontecchio
V. Alexander & Co., Inc.
3286 North Park Blvd., Suite D
Alcoa, TN 37701-3255

RE: The tariff classification of women’s knit garments from China

Dear Ms. Fontecchio:

In your letter dated December 20, 2005, you requested a classification ruling on behalf of Goody’s Family Clothing, Inc.

Two garments, identified as style F05-2503 and F05-1094 were submitted and will be returned as you have requested.

Style F05-2503 is a women’s finely knit cardigan made of 80% cotton and 20% nylon fiber. It features a jewel neckline, a full front opening secured with buttons, long sleeves ending in rib knit cuffs and the bottom of the garment ends in a rib knit band. In your letter you state that the stitch count of the garment is 9.44 stitches per two centimeters. The knit fabric of the body is a 1x1 rib and the stitch count measures more than 18 stitches per two centimeters in the direction in which the stitches were formed.

Style F05-10942503 is a women’s finely knit pullover made of 100% cotton fabric. It features a Marilyn neckline with a decorative button attached, long sleeves ending in rib knit cuffs and the bottom of the garment ends in a rib knit band. In your letter you state that the stitch count of the garment is 9.44 stitches per two centimeters. The knit fabric of the body is a 1x1 rib and the stitch count measures more than 18 stitches per two centimeters in the direction in which the stitches were formed.

In your letter you asked if the garments would qualify for classification under subheading 6110.20.2077, Harmonized Tariff Schedule of the United States, (HTSUS), which requires garments to be constructed as described in Statistical Note 6 to Chapter 61, HTSUS. That note states:

“ For the purposes of heading 6110, the term “knit to shape” means garments knit to shape on flat-knitting machines, having a stitch count exceeding 9 stitches per 2 centimeters, but less than or equal to 18 stitches per 2 centimeters, measured on the outer surfaces of the fabric, in the direction on which the stitches were formed. All of the garment’s components, which include, but are not limited to collars, plackets, cuffs, waistband and pockets, are knit to shape. Components are considered knit to shape if they come off the knitting machine in exactly the form used in the garment, without further cuttings, or trimming. All of the components are assembled by looping and linking, including the side seams.”

As the stitch count for both garments exceeds 18 stitches per 2 centimeters, the garments are not eligible for consideration under that subheading. At this time, we are not requesting the information that would be required to determine if the garments meet the rest of the conditions of the note. It is not needed.

The applicable subheading for both garments will be 6110.20.2079, HTSUS, which provides for sweaters, pulloversand similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. 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/.

Both styles fall within textile category designation 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 Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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