CLA-2-61:RR:NC:TA:359 L88252
Ms. Lori J.P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229
RE: The tariff classification of women’s knit garments from Thailand, India and Guatemala
Dear Ms. Boullet:
In your letter dated October 25, 2005, you requested a classification ruling.
You submitted samples of three garments originating in three different countries. Your samples will be returned as you have requested.
Style AL2357 is a women’s knit pullover made of 96% cotton and 4% elastane fabric. The outer surface of this jersey knit garment measures more than 9 stitches counted in the direction in which the stitches were formed. The long sleeved garment features a crew neckline, self-fabric cuffs, and a hemmed bottom. The stated origin of the garment is Thailand.
Style AL2353 is a woman’s cardigan made of 100% cotton double knit fabric. The outer surface of the fabric measures more than 9 stitches counted in the direction in which the stitches were formed. The garment features a full front zippered opening, a mock turtleneck, long raglan sleeves with self fabric attached cuffs, two front kangaroo pockets, and a self fabric banded bottom with does not provide any significant tightening. Although you suggested classification of this garment as a jacket, there is not sufficient tightening at the cuffs or waist to warrant such treatment. The stated origin of the garment is India.
Style TL6599 is a women’ knit sweatshirt made of 56% nylon, 36% polyester and 8% elastane knit fleeced fabric. The outer surface of the garment measures more than 9 stitches counted in the direction in which the stitches were formed. The pullover garment features a fleeced interior, a hood with a drawstring, long sleeves with cuffs, a hemmed bottom, and a front kangaroo pocket. The stated origin of the garment is Guatemala.
The applicable subheading for styles AL2357 and AL2353 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The duty rate will be 16.5% ad valorem.
The applicable subheading for style TL6599 will be 6110.30.3045, HTS, which provides for sweaters, pullovers, sweatshirts…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweatshirts: Women’s or girls’. The duty rate will be 32% ad valorem.
Styles AL2357 and AL2353 fall within textile category designation 339. Style TL6599 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
.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division