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NY M81650




March 28, 2006

CLA-2-61:RR:NC:TA:N3:356 M81650

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3053

Ms. Susan Park
Quiksilver Americas Inc.
15202 Graham Street
Huntington Beach, CA 92649

RE: The tariff classification of a men’s knit sweater-like cardigan from China.

Dear Ms. Park:

In your letter dated February 23, 2006, you requested a tariff classification ruling. A sample of the finished garment and unassembled component parts were submitted. As requested, your samples will be returned.

Style YY107249 – “Equalizer” is a men’s sweater-like cardigan constructed from 55% acrylic, 45% cotton double knit fabric that measures 11 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit turtleneck collar; a full front opening with a zipper closure; long sleeves with rib knit cuffs; knit inserts at each side of the front panel; side entry pockets below the waist; a small embroidered logo on the lower left front panel; and a jersey knit bottom band.

The front panel has a self-start bottom, self-finished sides, shaping at the armholes and a partial line of demarcation at the neckline. The line of demarcation for the center placket is clear and continuous. The back panel has a self-start bottom, self-finished sides, full fashion marks at the armholes, and partial lines of demarcation at the rear neckline. The sleeves are knit to shape with a self-start bottom, self-finished sides, and full fashion marks at the armholes. The rib knit collar is not considered knit to shape. The side inserts are knit to shape with a self-start bottom, self-finished sides, and full fashion marks at the armholes. The pocket bags are knit to shape. The jersey knit placket and pocket edging is not considered knit to shape. The jersey knit bottom band does not have a self-start edge and is not considered knit to shape. All components are assembled by linking and looping. For purposes of Statistical Note 6 to Chapter 61, the stitch count is 11 stitches per 2 centimeters counted on the outer surface of the fabric in the direction in which the stitches are formed.

Because the front and rear necklines have partial lines of demarcation that are not continuous for the full length of the neckline, the front and back panels are not considered knit to shape. In addition, the rib knit collar, the placket and pocket edging, and the bottom band do not have self-start bottom edges and are not considered knit to shape. Consequently, the garment does not meet the requirements of Chapter 61, Statistical Note 6.

The applicable subheading for Style YY107249 – “Equalizer” will be 6110.30.3053, 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: other: men's or boys': other. The duty rate is 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/.

Style YY107249 – “Equalizer” falls within textile category designation 638. 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski, Director,
National Commodity Specialist Division


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