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NY M81654




March 28, 2006

CLA-2-61:RR:NC:TA:N3:356 M81654

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2069

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

RE: The tariff classification of a men’s knit 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 E107576 – “Entwine” is a men’s cardigan constructed from 60% cotton, 40% acrylic, knit fabric that measures 13 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit mock turtleneck; a full front opening with a zipper closure; long sleeves with rib knit cuffs; side entry pockets below the waist; an embroidered logo on the left sleeve; a sweat patch at the inside rear neckline; a small woven label near the right pocket; a triangular insert on the lower left rear panel; and a rib knit bottom.

The front panel has a self-start bottom, self-finished sides, and lines of demarcation at the neckline and at the armholes that are delineated by a change in color only. The front panel also has a partial line of demarcation at the center to mark the location of the zipper and lines of demarcation to mark the pocket openings that are delineated by a change in color only. The back panel has a self-start bottom, self-finished sides, full fashion marks at the armholes and partial lines of demarcation at the 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 mock turtleneck collar is knit to shape with a self-start bottom and self-finished sides. The rear triangular insert is knit to shape. The pocket bags are knit to shape. The jersey knit fabric used to finish the pocket edges and the placket 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 13 stitches per 2 centimeters counted on the outer surface of the fabric in the direction in which the stitches are formed.

Because the lines of demarcation for the armholes, the neckline, the front opening and the pocket openings on the front panel are delineated by a change in color rather than by a change in knit pattern, the front panel is not considered knit to shape. The back panel has partial lines of demarcation at the neckline, rather than a clear and continuous line of demarcation delineated by a change in knit pattern, and is not considered knit to shape. The jersey knit fabric used to finish the pocket edges and the placket is not considered knit to shape. Consequently, the garment does not meet the requirements of Chapter 61, Statistical Note 6.

The applicable subheading for Style E107576 – “Entwine” will be 6110.20.2069, 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: men's or boys': other. The duty rate is 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/.

Style E107576 – “Entwine” falls within textile category designation 338. 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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