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 N016725 - NY N016826 > NY N016826

Previous Ruling Next Ruling
NY N016826




September 13, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.32.0000; 6110.30.3059; 6110.20.2079; 6110.20.2020

Ms. Vicky Feng
Fu Kong, Inc.
2455 Lee Avenue
South El Monte, CA 91733

RE: The tariff classification of five women’s knit garments from China.

Dear Ms. Feng:

This letter replaces ruling letter N015313 that was issued to you on August 28, 2007. In your facsimile dated September 6, 2007 you state that you erroneously misstated the fiber content for style A2334(PL2284) and that the correct fiber content is 55% cotton, 45% acrylic which will also change the classification, duty rate and visa category. See correction below.

In your letter received in this office on August 6, 2007, you requested a classification ruling. You submitted five samples that are being returned.

Style A2334 (PL2284), is a woman’s tailored double-breasted suit-type jacket that is constructed from 55% cotton, 45% acrylic knit fabric. The garment has three panels, two of which are in the front, sewn together lengthwise. The garment features a notched-lapel collar, long hemmed sleeves, a full front opening with 7 functional buttons, 5 non-functional buttons, belt loops, a tie belt at the waist, and a hemmed bottom.

Style A2366 (PL2282) is a woman’s cardigan that is constructed from 55% acrylic, 45% cotton knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a notched-lapel collar, long sleeves with elbow patches and contrasting crocheted openwork cuffs, a full front opening with 5 button closures, and a hemmed bottom.

Style A2343 (PL2323) is a woman’s sleeveless sweater that is constructed from 100% cotton knit fabric with a100% polyester knit pile lining. The front panels are constructed from cable knit fabric. The back panel is constructed from reverse jersey knit fabric. The outer surface of the fabric measures fewer than 9 stitches per 2 centimeters in the horizontal direction. The garment features a ribbed mock collar, a full front opening with a zipper closure, and a ribbed bottom. The knit pile fabric is visible on the collar and the armholes.

Regarding styles A2525(PL2286) and A2572 (PL2302), no component pieces were submitted. However, a Statistical Note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS) knit to shape review was based on the submitted completed garments.

Style A2525(PL2286) is a woman’s pullover that is constructed from 70% cotton, 30% polyester cable knit fabric (the upper front), jersey knit fabric (the upper back, the sleeves, the faux belt on front panel) and rib knit fabric (the lower front and back). The outer surface of the fabrics measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment extends to the upper thigh area and features a crew neckline, long sleeves with capped openings, a faux belt on the front panel with 3 non-functional buttons, and a straight bottom. The sleeve capping does not have a self-start bottom. Therefore, the garment is not knit to shape.

Style A2572 (PL2302) is a woman’s pullover that is constructed from 70% rayon, 30% model knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a V-neckline, long sleeves with capped openings, a dropped drawstring waist, and a flared bottom. The drawstring tunnel does not have a self-start bottom. Therefore, the garment is not knit to shape.

The applicable subheading for the style A2334(PL2284) will be 6104.32.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s suit-type jackets, knitted: of cotton. The duty rate will be 14.9% ad valorem.

The applicable HTSUS subheading for styles A2366(PL2282) and A2572(PL2302) will be 6110.30.3059, which provides for sweaters, pulloversand similar articles, knitted: of man made fibers: otherother: women’s: other. The duty rate will be 32% ad valorem.

The applicable HTSUS subheading for style A2343 (PL2323) will be 6110.20.2020, which provides for sweaters, knitted: of cotton: other: other: sweaters: women’s. The duty rate will be 16.5% ad valorem.

The applicable HTSUS subheading for style A2525 (PL2286) will be 6110.20.2079, which provides for pullovers, knitted: of cotton: otherother: women’s: other. 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/.

Style A2334 (PL2284) falls in category designation 335. Styles A2366 PL2282) and A2572 (PL2302) fall in category 639. Style A2525 (PL2286) falls in category 339. Style A2343 (PL2323) 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: