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NY M81398




April 11, 2006

CLA-2-61:RR:NC:N3:359 M81398

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3057; 6110.30.3059

Patty Kittel
Associated Merchandising Corporation
33 South 6th St. Mail Stop - 3315
Minneapolis, MN 55402

RE: The tariff classification of women’s knit garments

Dear Ms. Kittel:

In your letter dated March 21, 2006, you requested a classification ruling.

You submitted four samples of women’s knit pullovers identified by style numbers BD2702E, PBD8001B, BD8002D and BD8106. The component pieces of the garment were also submitted. In your letter you stated that all the samples were made of 80% acrylic, 20% nylon knitted fabric; that they were all knit to shape on a flat bed knitting machine with a stitch count of approximately 13 stitches per 2 centimeters measured in the direction in which the stitches were formed; that the components were all knit to shape; and that the garments were assembled by linking and looping. You did not indicate the country of manufacture of the garments. We have reviewed the garments and the components as submitted and make the following observations.

Style BD2702E is a long sleeved rib knit pullover with a mock turtleneck collar. All of the components of the garment are knit to shape.

Style PDB8001B is a long sleeved pullover with a v shaped neckline. Embroidered flowers and sewn on pearl beads decorate the bodice of the garment. All of the components of the garment are knit to shape. In the case of the capping fabric, the waste yarn is knit to the component fabric in a manner that allows the waste yarn to be removed from the fabric itself by snipping one yarn and pulling it through the knit to shape fabric length. The waste yarn then disengages from the component fabric leaving finished edges.

Style BD8002D is a long sleeved pullover with a three button placket and a rib knit bottom which transitions into a full fashion knit. All of the components of the garment are knit to shape.

Style BD8106 is a long sleeved pullover with a mock turtleneck collar. The collar and sleeves of the garment are knit to shape. The front panel has a self start bottom, self finished sides and only partial lines of demarcation, created by a change in the stitch pattern, at the neckline to indicate the curvature of the neckline. The back panel has a self start bottom and self finished sides. The neckline is delineated by three marker holes on each side and a line of yarn that is laid in on a straight line across the back of the neckline to indicate the curvature of the neckline. These marker holes with the single yarn line are not considered clear and continuous lines of demarcation. Due to the inadequacy of the lines of demarcation on both the front and back panels, style BD8106 does not meet the requirements of statistical note 6 to chapter 61.

All of the garments are assembled by linking and looping. All feature reinforcement tape sewn into the shoulder seams. It is to be noted that all of these shoulder seams are also linked. The stitch count of the fabric of all of the garments meets the requirements of statistical note 6 to chapter 61. This office will return your samples as you have requested.

The applicable subheading for styles BD2702E, PBD8001B, and BD8002D will be 6110.30.3057, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigansand similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter. The duty rate will be 32% ad valorem.

The applicable subheading for style BD8106 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigansand similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 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/.

All of the styles fall within textile category designation 639. 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). The holding set forth above applies only to the specific factual situation and merchandise as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1) which states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

The merchandise, in its condition as imported into the United States, should conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, this should be brought to the attention of Customs officials. The issuance of this ruling does not preclude periodic verification by Customs at the time of importation.

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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