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NY M81668




March 13, 2006

CLA-2-61:RR:NC:N3:359 M81668

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3057; 6110.30.3059

Lori J.P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

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

Dear Ms. Boullet:

In your letter dated February 27, 2006, you requested a classification ruling.

You submitted four samples of women’s knit pullovers identified by style numbers AL2428, EL2120, EL2121 and EL2140. The component pieces of the garment were also submitted. In your letter you stated that style AL2428 and EL2140 are identical except for the sizing requirements of each separate customer. This office will retain your samples as you have requested.

Styles AL2428 and EL2140 are women’s knit pullovers featuring long sleeves, and v shaped necklines. The rib knit and jersey fabric, constructed of 100% nylon fiber, measures more than 9 stitches per 2 centimeters counted in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The front panels have self start bottoms, self finished sides, full fashion marks at the armholes and self finished necklines. The back panels have self start bottoms, self finished sides, and full fashion marks at the armholes. The sleeves have self finished bottoms and sides, and full fashion marks at the armholes. The neckline fabric has self finished edges and self finished sides. Reinforcement tapes are linked into the already linked shoulder seams. All of these components are considered knit to shape; the garments are entirely assembled by linking and looping.

Style EL2120 is a women’s knit pullover featuring long sleeves, and a turtleneck collar. The rib knit and jersey fabric, constructed of 100% nylon fiber, measures more than 9 stitches per 2 centimeters counted in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The front panel has a self start bottom, self finished sides, full fashion marks at the armholes and a contoured self finished neckline. The back panel has a self start bottom, self finished sides, full fashion marks at the armholes, and a contoured self finished neckline. The sleeves have self finished bottoms and sides, and full fashion marks at the armholes. The collar has a self finished bottom and self finished sides. Reinforcement tapes are linked into the already linked shoulder seams. All of these components are considered knit to shape; the garment is entirely assembled by linking and looping.

Style EL2121 is a women’s knit cardigan featuring long sleeves, a zippered front opening, and a hood. The rib knit and jersey fabric, constructed of 100% nylon fiber, measures more than 9 stitches per 2 centimeters counted in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. The front panels have self start bottoms, self finished sides, full fashion marks at the armholes and contoured self finished necklines. The back panel has a self start bottom, self finished sides, full fashion marks at the armholes, and a contoured self finished neckline. The sleeves have self finished bottoms and sides, and full fashion marks at the armholes. The two components of the hood have self finished sides that are contoured around the head, however, there is no self start bottom on either component. The fabric used to finish the exterior perimeter of the hood is not knit to shape. Neither is the placket fabric for the zipper. Both pieces of fabric are continuous in length with self finished sides but with the exception of the first piece that would be fashioned from these fabric lengths, the pieces do not have self start bottoms. Reinforcement tapes are linked into the already linked shoulder seams. Although the garment is entirely assembled by linking and looping, as noted above, not all of the components are knit to shape. The garment does not meet the requirements of Statistical Note 6 to Chapter 61.

The applicable subheading for styles AL2428, EL2120, and EL2140 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 EL2121 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/.

Styles AL2428, EL2120, EL2121 and EL2140 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).

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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