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NY M80449





February 21, 2006

CLA-2-61:RR:NC:N3:359 M80449

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2077

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:

Recent technical changes to statistical note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS) necessitated reviewing and replacing NY Ruling Number L89424, dated January 13, 2006. The change impacted on the perceived stitch count of the garment, which changed the tariff classification. A complete revised ruling follows.

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. The knit fabric of the body is a 1x1 rib and, according to statistical note 6 to Chapter 61, HTSUS, the stitch count measures more than 9 but equal to or less that18 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. The knit fabric of the body is a 1x1 rib and, according to statistical note 6 to Chapter 61, HTSUS, the stitch count measures more than 9 but equal to or less than 8 stitches per two centimeters in the direction in which the stitches were formed.

The applicable subheading for both garments will be 6110.20.2077, HTSUS, which provides for sweaters, pulloversand similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter. 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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