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NY M80267

February 22, 2006

CLA-2-61:RR:NC:TA:359 M80267


TARIFF NO.: 6110.30.3059

Ms. Donna Arloro
McNaughton Apparel
498 7th Avenue, 9th floor
New York, NY 10010

RE: The tariff classification of a woman’s pullover from China

Dear Ms. Arloro:

In your letter dated February 2, 2006, you requested a classification ruling. Your sample is being returned as requested.

The submitted sample, style DXDH9C, is a woman’s pullover that is constructed from 75% rayon, 25% nylon, knit fabric. The outer surface of the garment measures more than 9 and less than 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a square neckline, crocheted cap sleeves, a large area of v shaped crocheted fabric, which fills in the front bodice and a straight bottom. The crocheted v panel is decorated with beads sewn to its surface in a random pattern. You state in your letter that all of the components of the garment are knit to shape and the components are assembled by looping and linking.

Statistical Note 6 to Chapter 61, Harmonized Tariff Schedule of the United States, (HTSUS), states:

“ For the purposes of heading 6110, the term “knit to shape” means garments knit to shape on flat-knitting machines, having a stitch count exceeding 9 stitches per 2 centimeters, but less than or equal to 18 stitches per 2 centimeters, measured on the outer surfaces of the fabric, in the direction on which the stitches were formed. All of the garment’s components, which include, but are not limited to collars, plackets, cuffs, waistband and pockets, are knit to shape. Components are considered knit to shape if they come off the knitting machine in exactly the form used in the garment, without further cuttings, or trimming. All of the components are assembled by looping and linking, including the side seams.”

The large crocheted bodice area and the crocheted cap shoulder sleeves are components of the garment. They are crocheted and therefore not “knit”. These components render the garment ineligible for consideration under 6110.30.3057, HTSUS; the provision for knit to shape garments.

The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pulloversand 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/.

The pullover falls 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 R. Ferraro at 646-733-3049.


Robert B. Swierupski

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