United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N007095 - NY N007178 > NY N007120

Previous Ruling Next Ruling
NY N007120




March 15, 2007

CLA-2-61:RR:NC:TA:359

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079; 6110.20.2020

Ms. Kathleen Root
Barthco Trade consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of women’s knit garments from various countries.

Dear Ms. Root:

In your letter dated February 15, 2007, on behalf of Sugartown Worldwide, Inc., 800 Third Avenue, King of Prussia, PA 19406, you requested a classification ruling. You submitted four samples that are being returned as requested.

Style number 65940 is a woman’s sweater that is constructed from 100% cotton knit fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The sweater features a hood, long sleeves, a full front opening with a zipper closure, front kangaroo style pockets at the waist, and a tubular bottom. An embroidered design is on the right pocket.

Style number 65942 is a woman’s cardigan that is constructed from 92% cotton, 8% spandex knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a mock collar, long hemmed sleeves, a full front opening with a zipper closure, 2 front slant patch pockets at the waist, and a hemmed bottom. Woven vertical strips of fabric are sewn on the placket.

The classification of style 65957 requires that a determination be made whether the garment is knit to shape according to Statistical Note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). No component pieces of this garment were submitted with your request.

Style number 65957 is a woman’s pullover that is constructed from 80% cotton, 18% nylon, 2% spandex knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed (HTSUS, Chapter 61 Statistical Note 3), and under 18 stitches per 2 centimeters in the direction that the stitches were formed (HTSUS Chapter 61 Statistical Note 6). The pullover features a ribbed pointed collar, a V-neckline with 2 non-functional buttons, short sleeves, 2 belt loops at the waist, a tie belt at the waist, 2 side slit plackets with sewn on woven components on the under side, and a tubular bottom.

The belt and the pullover of style 65957 are considered composite goods. The essential character is given by the pullover, HTSUS, General Rules of Interpretation (GRI) Rule 3, noted.

Upon examination of style 65957 we were able to determine that the underside side vent placket components are made of a woven fabric that are sewn onto the garment. Consequently, all components were not knit to shape and not assembled by linking and looping. The garment does not qualify as a knit to shape garment. The garment does not meet the requirements of Chapter 61, Statistical Note 6.

As the classification of style 65956 requires that a determination be made as to whether the garment is knit to shape according to Statistical Note 6 Chapter 61, HTSUS, submit all of the component pieces of the garment in the condition as taken from the knitting machine with the waste yarns, and in the condition ready for assembly without further treatment such as adding a stitch to prevent unraveling. Please indicate if the pieces are linked and looped together, or whether some or all are sewn together. Please identify the type of knitting machine used to manufacture the component pieces.

If you decide to resubmit your request for style 65956, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

The applicable subheading for styles 65942 and 65957 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pulloversand similar articles, knitted: of cotton: otherother: women’s. The duty rate will be 16.5% ad valorem.

The applicable HTSUS subheading for style 65940 will be 6110.20.2020, which provides for sweaters, knitted: of cotton: other: women’s. 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/.

Styles 65942 and 65957 fall within textile category 339. Style 65940 falls in category 345. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: