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NY M81464

April 11, 2006

CLA-2-61:RR:NC:N3:359 M81464


TARIFF NO.: 6110.20.2079

Cindy R. Taber-Korenberg
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue
New York, NY 10176

RE: The tariff classification of a women’s knit garment from China

Dear Ms. Taber:

In your letter dated March 23, 2006, you requested a classification ruling on behalf of Brilliant Knitters, Ltd.

You submitted a sample of a women’s knit pullover identified as style 1A06048198. Component pieces of the garment were also submitted. The outer surface of the fabric is more than 9 but equal to or less than 18 stitches per 2 centimeters measured in the direction in which the stitches were formed. The sleeveless pullover garment features a turtleneck collar and reaches to the upper thigh. Both the end of the collar and the armhole openings has banding attached. This banding is knit to length with self finished sides. At the top and bottom of these fabric strips is waste yarn that only delineates any line of demarcation by color alone. This is not an adequate line of demarcation for a component that must be knit to shape. There is no self start bottom to the component. These pieces do not meet the requirements of statistical note 6 to chapter 61. The front and back panels incorporate the armholes, the shoulders, and the turtleneck collar. Although these panels feature self start bottoms and self finished sides, the neckline for both panels is only delineated by a change in the color of the yarn and the top of the garment is only kept from raveling by a line of linking applied to the fabric. This treatment does not meet the requirements of statistical note 6 to chapter 61. All components are looped and linked to form the finished garment.

The applicable subheading for style 1A06048198 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigansand similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: 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 1A06048198 falls within textile category designation 339. 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). The holding set forth above applies only to the specific factual situation and merchandise as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1) which states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

The merchandise, in its condition as imported into the United States, should conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, this should be brought to the attention of Customs officials. The issuance of this ruling does not preclude periodic verification by Customs at the time of importation.

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.


Robert B. Swierupski

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