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 > 2006 NY Rulings > NY M81473 - NY M81520 > NY M81476

Previous Ruling Next Ruling
NY M81476

April 7, 2006

CLA-2-61:RR:NC:TA:359 M81476


TARIFF NO.: 6110.20.2079

Ms. Hanna Tsoi
Zinnia Clothes & Ornaments Co. Ltd.
Flat A, 1/F, Hang Cheong Fty., Bldg.
1 Wing Ming Street
Cheung Sha Wan, KLN, Hong Kong

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

Dear Ms. Tsoi:

In your letter dated March 23, 2006, you requested a classification ruling. Your sample and components are being returned as requested.

The submitted sample, style number 3541, is a woman’s pullover that is constructed from 100% cotton knit fabric. The outer surface of the garment measures more than 9 stitches but less than 18 stitches per 2 centimeters in the horizontal direction. The garment features a V-neckline, ¾ inch long tubular hemmed sleeves, side slits, and a tubular hemmed bottom. The back panel, a component, does not have clear and continuous lines of demarcation and does not meet the requirements of Statistical Note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS).

You suggest that the garment be classified in subheading 6110.20.1031, HTSUS. However, that subheading is for cotton garments specifically containing flax fibers.

The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: otherother: 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/.

The pullover 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).

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

Previous Ruling Next Ruling

See also: